2019-04-22 IRS Gets Busy After Tax Season

This week we look at the following

• Draft forms issued to be used to report §199A deduction on 2019 returns

• Proposed regulations address NRA potential current beneficiaries of ESBTs that are also grantor trusts

• Memorandum address impact of §318 attribution rules on §1372 and self-employed health insurance deduction

• Second (and maybe final) set of proposed regulations on opportunity zone issues

• Ninth Circuit decides IRS regulations did remove the ability to use common law mailbox rule to prove timely filing

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