This week we look at:
Fix for auto depreciation quirk added by TCJA released by IRS
A subtrust qualified as a conduit trust for IRA distribution purposes
AICPA asks for relief from potential impact of syndicate rules on small business tax relief
Form 1065 instructions add a requirement for certain partnerships to disclose negative tax basis
Checkbox added for when basis calculation required with Form 1040 and situations where it is required expanded by IRS
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