Final regs on global intangible low-taxed income, subpart F income
T.D. 9866; Reg § 1.951-1, Reg § 1.951A-1, Reg § 1.951A-2, Reg § 1.951A-3, Reg § 1.951A-4, Reg § 1.951A-5, Reg § 1.951A-6, Reg § 1.1502-12, Reg § 1.1502-32, Reg …
IRS issues TCJA-required form for governments, etc. to report fines, etc. they received
2019 Form 1098-F, Fines, Penalties, and Other Amounts 2019 Instructions for Form 1098-F IRS has issued new form, 2019 Form …
Final regs on Sec. 199A qualified business income deduction released with corrections
Corrected Sec. 199A Final Regs Redlined Corrected Sec. 199A Final Regs IRS has released the corrected draft of final regs …
2018 Form 2210 provides procedures for recently-announced TCJA-related estimated tax relief
2018 Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2018 Instructions for Form 2210 IRS has issued …
IRS issues final regs on Sec. 965 transition tax
Final Sec. 965 regs IRS has issued highly anticipated final regs under Code Sec. 965 – the transition tax provision added to …
IRS issues form for calculating global intangible low-taxed income
Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income Instructions for Form 8992 IRS has issued a new form, …
Senator queries IRS on penalty relief for underwithholding due to the TCJA
In a letter to IRS Commissioner Charles Rettig dated January 3, Ranking Member of the Senate Finance Committee Ron Wyden …
Proposed BEAT regs: affiliated groups & their business interest deduction
Preamble to Prop Reg REG-104259-18; Prop Reg § 1.59A-1, Prop Reg § 1.59A-2, Prop Reg § 1.59A-3, Prop Reg § 1.59A-4, Prop Reg § 1.59A-5, Prop …
Prop regs on base erosion anti-abuse tax (BEAT): taxpayers subject to BEAT and computation
Preamble to Prop Reg REG-104259-18; Prop Reg §1.59A-1, Prop Reg §1.59A-2, Prop Reg §1.59A-3, Prop Reg §1.59A-4, Prop Reg §1.59A-5, Prop Reg §1.59A-6, Prop Reg §1.59A-7, Prop Reg §1.59A-8, Prop Reg §1.59A-9, Prop Reg §1.59A-10, Prop Reg § 1.1502-59A, Prop Reg §1.1502-100, Prop Reg §1.6038A-1, Prop Reg §1.6038A-2 …
Q&As offer guidance on transfer agreements for exceptions to Sec. 965 acceleration and triggering events
Questions and Answers about Reporting Related to Section 965 on 2017 Tax Returns (IRS website, 11/6/2018) IRS has updated Questions …