Thomson Reuters Tax & Accounting News | Tax Cuts and Jobs Act

IRS has issued proposed reliance regs providing, among other things, guidance to cooperatives and their patrons regarding the Code Sec. 199A qualified …

Preamble to Prop Reg REG-118425-18, Prop Reg §1.199A-7, Prop Reg §1.199A-8, Prop Reg §1.199A-9, Prop Reg §1.199A-10, Prop Reg §1.199A-11, Prop Reg §1.199A-12, Prop Reg §1.1388-1; IR 2019-115 …

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 …

2019 Form 1098-F, Fines, Penalties, and Other Amounts 2019 Instructions for Form 1098-F IRS has issued new form, 2019 Form …

Corrected Sec. 199A Final Regs  Redlined Corrected Sec. 199A Final Regs IRS has released the corrected draft of final regs …

2018 Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2018 Instructions for Form 2210 IRS has issued …

Final Sec. 965 regs IRS has issued highly anticipated final regs under Code Sec. 965 – the transition tax provision added to …

Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income Instructions for Form 8992 IRS has issued a new form, …

In a letter to IRS Commissioner Charles Rettig dated January 3, Ranking Member of the Senate Finance Committee Ron Wyden …

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 …