© 2018 RSM US LLP. All rights reserved.
Final section 965 regulations extend the deadline to make, or amend a previously made, basis adjustment election to May 6, 2019.
Revenue procedure 2019-13 provides a safe harbor for depreciating passenger autos that qualify for bonus but are limited by section 280F.
The bill decouples from the SALT deduction cap, increases the standard deduction and addresses GILTI and 163(j) income.
IRS provides favorable view of investment advisors in making a critical determination for survival of NOLs following a bankruptcy.
The IRS has expanded its voluntary IP PIN program to taxpayers residing in seven additional states.
Taxpayers can avoid accelerating section 965 deferred transition tax payments if they file agreement by March 7, 2019.
The IRS’s Large Business & International group has provided a list of its strategic goals for fiscal year 2019.
The Internal Revenue Service has released final Section 965 forms, schedules and instructions for taxpayers to use this filing season.