Tax Key Legal Developments Tracker (Federal)


Summary

This tracker identifies key legal developments in federal tax law. The "key legal developments" column contains a short explanation of the IRS or other action enforcing the development with the appropriate citation and link to affected content. Next to each legal development, the tracker lists the affected section(s) of the Internal Revenue Code (IRC or Code), the date of the development (and effective dates, if applicable), and links to related content. Legal developments are organized in reverse chronological order by topic, with a focus on the Code, proposed, final and temporary regulations, revenue rulings, revenue procedures, and IRS Notices. This tracker is reviewed on at least a weekly basis and updated as needed.