- 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
You can listen to the podcast, view the video version, and read the corresponding notes