Show notes
Current Federal Tax Developments for the week of April 22, 2019: IRS Gets Busy After Tax Season
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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