Final Sec. 199A qualified business income deduction regs: Qualified business income
Final Sec. 199A regs IRS has issued final Code Sec. 199A regs for determining the amount of the deduction of up to …
IRS issues form for new credit for paid family/medical leave
Form 8994, Employer Credit for Paid Family and Medical Leave Instructions for Form 8994 IRS has released 2018 Form 8994 …
IRS releases Form 8990 for reporting business interest subject to new Sec. 163(j) limit
Form 8990, Limitation on Business Interest Expense Under Section 163(j) Draft Instructions for Form 8990 (December 2018) IRS has released …
What’s new for 2019: a roundup of tax changes going into effect this year—Part II
A number of important tax changes go into effect in 2019. Some were ushered in by legislation such as the …
IRS issues interim guidance on excess remuneration paid by exempt orgs
Notice 2019-9 In a Notice, IRS has provided interim guidance on Code Sec. 4960, added by the Tax Cuts and Jobs …
IRS finalizes regs on public approval requirement for private activity bonds
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 …
Final partnership audit regs: Administrative Adjustment Requests (AARs)
TD 9844, 12/21/2018; Reg § 301.6221(a)-1; Reg § 301.6222-1; Reg § 301.6225-1; Reg § 301.6225-2; Reg § 301.6225-3; Reg § 301.6226-1; Reg § 301.6226-2; Reg § 301.6226-3; Reg § …
Final centralized partnership audit regs: consistency requirement
TD 9844, 12/21/2018; Reg § 301.6221(a)-1; Reg § 301.6222-1; Reg § 301.6225-1; Reg § 301.6225-2; Reg § 301.6225-3; Reg § 301.6226-1; Reg § 301.6226-2; Reg § 301.6226-3; Reg § …
Final centralized partnership audit regime regs: scope
TD 9844, 12/21/2018; Reg § 301.6221(a)-1; Reg § 301.6222-1; Reg § 301.6225-1; Reg § 301.6225-2; Reg § 301.6225-3; Reg § 301.6226-1; Reg § 301.6226-2; Reg § 301.6226-3; Reg § …
Prop regs explain determination of foreign partner’s gain or loss from sale or exchange of partnership interest
Preamble to Prop Reg REG-113604-18; Prop Reg § 1.864(c)(8)-1, Prop Reg § 1.897-7 Proposed Regs: Gain or Loss of Foreign Persons from Sale or Exchange …