[{"articleAbstract":"Under Notice 2022-44, the high-low method rates will be slightly higher and the list of high-cost localities in the continental United States is revised, both effective Oct. 1.","articleByline":"By Paul Bonner","articleTitle":"IRS raises per diem standard rates for business travel","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2022/sep/irs-raises-per-diem-standard-rates-business-travel"},"sortDate":"2022-09-26T16:57:37.000-04:00"},{"articleAbstract":"In a second letter, the AICPA takes issue with broad new documentation requirements for refund claims involving the Sec. 41 credit, outlined in an IRS memo in fall 2021.","articleByline":"By Paul Bonner","articleTitle":"AICPA again critiques new IRS requirements for R\u0026D credits","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2022/sep/aicpa-again-critiques-new-irs-requirements-r-d-credits"},"sortDate":"2022-09-26T16:23:30.000-04:00"},{"articleAbstract":"The IRS extended to five years the period under which a taxpayer can use a simplified method (in lieu of a letter ruling request) to obtain an extension of time to make a portability election.","articleByline":"By Paul Bonner","articleTitle":"Estates can now request late portability election relief for 5 years","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2022/jul/estates-now-request-late-portability-election-relief-5-years"},"sortDate":"2022-07-11T15:08:00.000-04:00"}]