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Description:
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This week we look at the following -
Draft forms issued to be used to report §199A deduction on 2019 returns -
Proposed regulations address NRA potential current beneficiaries of ESBTs that are also grantor trusts -
Memorandum address impact of §318 attribution rules on §1372 and self-employed health insurance deduction -
Second (and maybe final) set of proposed regulations on opportunity zone issues -
Ninth Circuit decides IRS regulations did remove the ability to use common law mailbox rule to prove timely filing
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