Taxpayer with impermissible accounting method could use automatic consent procedure
CCA 201852019 201852019 In Chief Counsel Advice (CCA), IRS has concluded that an accrual method taxpayer, whose present method of …
CCA 201852019 201852019 In Chief Counsel Advice (CCA), IRS has concluded that an accrual method taxpayer, whose present method of …
Quebe (DC OH 1/25/2019) 123 AFTR 2d ¶ 2019-375 A district court has held that an electrical contractor did not qualify for …
Quebe, (DC OH 1/17/2019) 123 AFTR 2d ¶2019-352 A district court has held that: a) a taxpayer mischaracterized the burden of …
IRS Website: Effect of Sequestration on the Alternative Minimum Tax Credit for Corporations On its website, IRS has set out …
Final Sec. 199A regs IRS has issued final Code Sec. 199A regs for determining the amount of the deduction of up to …
Form 8994, Employer Credit for Paid Family and Medical Leave Instructions for Form 8994 IRS has released 2018 Form 8994 …
Form 8990, Limitation on Business Interest Expense Under Section 163(j) Draft Instructions for Form 8990 (December 2018) IRS has released …
A number of important tax changes go into effect in 2019. Some were ushered in by legislation such as the …
Notice 2019-9 In a Notice, IRS has provided interim guidance on Code Sec. 4960, added by the Tax Cuts and Jobs …
T.D. 9845, 12/28/2018; Reg. §1.147(f)-1 TD 9845, Public Approval of Tax-Exempt Private Activity Bonds IRS has issued final regs on the …