Here’s a collection of some other helpful resources we recommend.
Links to New Tax Law & IRS Guidance
- New Proposed Regulations – Additional First Year Depreciation Deduction
- Final Regulations – Additional First Year Depreciation Deduction
- Final Regulations – Regulations Regarding the Transition Tax Under Section 965 and Related Provisions
- Notice 2018-55 – Guidance on the Calculation of Net Investment Income for Purposes of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities
- Proposed Regulations – Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities
- Proposed Regulations – Section 199A Rules for Cooperatives and Their Patrons
- Notice 2019-27 – Methods for Calculating W-2 Wages for Purposes of Section 199A(g)
- Final Regulations – Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
- Notice 2019-12 – Guidance Providing a Safe Harbor Under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit
- Proposed Regulations for Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules
- Proposed Regulations - Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
- Notice 2019-07, Section 199A Trade or Business Safe Harbor: Rental Real Estate
- Proposed Regulations – Qualified Business Income Deduction – Qualified REIT Dividends
- Final Regulations – Qualified Business Income Deduction
- Rev. Proc. 2018-40, Changes in Accounting Periods and Methods of Accounting
- Conference Report (12/15/2017)
- Notice 2018-07, Guidance Under Section 965 (Deferred Foreign Income Corporations)
- Notice 2018-13, Additional Guidance Under Section 965 and Guidance Under Sections 863 and 6038 in Connection with the Repeal of Section 958(b)(4)
- Notice 2018-14, Guidance on Withholding Rules
- Fact Sheet 2018-9, New rules and limitations for depreciation and expensing under the Tax Cuts and Jobs Act
- IR-2018-32, Interest on Home Equity Loans Often Still Deductible Under New Law
- IR-2018-36, Updated Withholding Calculator, Form W-4 Released
- Notice 2018-28, Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31, 2017
- Notice 2018-38, 2018 Fiscal-year Blended Tax Rates for Corporations
- Notice 2018-54, Guidance on Certain Payments Made in Exchange for State and Local Tax Credits
