2026-08-10 IRS Guidance on Qualifed Overtime for 2026-2028

This week we look at:Transitioning Foreign Tax Allocations and Implementing the Ten Percent Credit Disallowance Under Section 960(d)(4)Trustee-to-Trustee Transfers of Inherited IRAs Through an Estate: Technical Analysis of PLR 202631001Federal Courts Lack APA Jurisdiction Over Foreign Gift Penalty Disputes: The Adequate Alternative Remedy BarrierSourcing Executive Termination Payments: Analyzing the Bifurcated Sourcing of Severance and RSUs in the Appeal of OttingThe Permanent Section 45S Paid Family and Medical Leave Credit: Analyzing the Statutory Wage Method Mechanics and the New Premium Method Under Notice 2026-28The Tax Court Open Door: Why the BBA Partnership Petition Deadline Is Not JurisdictionalCommingled Funds, Unsubstantiated Deductions, and the Binding Form of Transactions: A Technical Tax Analysis of Reed v. CommissionerThe Safe Harbor That Wasn’t: Deconstructing the Anti-Abuse Rule in SIH Partners LLLP v. CommissionerThe Evolution of Qualified Overtime Compensation Deductions: Analyzing IRS Fact Sheet FS-2026-13 and Its Practical ImplicationsAn audio only version of this week’s broadcast can be streamed or downloaded below: 2026-08-10 IRS Guidance on Qualified Overtime for 2026-2028 Edward K. Zollars, CPA (Arizona) Download This week’s articles can be downloaded below:2026-08-10 Current Federal Tax Developments