- Learn about the transitional guidance on the deductibility of expenses for certain business meals under section 274 as amended by the Tax Cuts and Jobs Act (TCJA).
- The September Tax Reform Progress Report discusses the three bills that comprise Tax Reform 2.0, new proposed regulations for determining a CFC’s GILTI income, elimination of a state and local tax workaround and where we are with TCJA-related regulations and guidance.
- Our August issue of the Tax Reform Progress Report looks at different aspects of the new pass-through deduction as well as new guidance for bonus depreciation and small business accounting methods. There’s also a new warning about underwitholding federal income tax.
- Recently released proposed regulations should clarify some of the uncertainty around section 965 and the repatriation tax.
- The IRS released proposed regulations that modify several of the changes that were made to bonus depreciation by the Tax Cuts and Jobs Act.