- Gary Peric from Baker Tilly breaks down the South Dakota v. Wayfair ruling for tech firms.
- The Wisconsin Department of Revenue's frequently asked questions clarified earlier guidance related to the state's pass-through entity tax passed in late 2018.
- Key elements in the final section 199A regulations for the 20 percent pass-through deduction, including eligibility requirements and aggregation rules.
- The IRS issued final section 199A regulations with a number of changes and clarifications, including for the rental real estate safe harbor.
- The IRS has recently deemed refundable AMT credits subject to sequestration under the Balanced Budget and Emergency Deficit Control Act of 1985.
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