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September 2019

Capital Gains Indexing, Payroll Tax Cuts

President Trump recently walked back consideration of capital gains indexing and a payroll tax cut, Read more [...]

LB&I Withdraws Guidance on Cost-Sharing Arrangement Stock Based Compensation

The IRS Large Business and International Division (LB&I) has withdrawn its directive to examiners Read more [...]

Proposed Regulations Classify Cloud and Digital Content Transactions

Transactions involving digital content and cloud computing have become common due to the growth of electronic Read more [...]

Final Regs Tweak Safe Harbor for Partnership Allocations of Creditable Foreign Tax Expenditures

The IRS has adopted final regulations with respect to the allocation by a partnership of foreign income Read more [...]

Nondiscrimination Relief for Closed Defined Benefit Plans Extended Again

The temporary nondiscrimination relief for closed defined benefit plans provided in Notice 2014-5, Read more [...]

Proposed Regulations Update Fleet-Average, Vehicle Cents-Per-Mile Valuation Rules

Proposed regulations increase a vehicle’s maximum value for eligibility to use the fleet-average valuation Read more [...]

Eligible Partnerships Granted Extension to File Form 1065 and Schedules K-1

The IRS has granted a six-month extension to eligible partnerships to file a superseding Form 1065, Read more [...]

100 Percent Bonus Depreciation Guidance for Certain Tax Years Allows Late Elections, Revocations

Bonus depreciation guidance that applies to property acquired after September 27, 2017, in a tax year Read more [...]

Top Senate Tax Writers Release First Round of Bipartisan Reports Examining Tax Extenders

The Senate’s top tax writers have released the first round of bipartisan task force reports examining Read more [...]
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