Current Federal Tax Developments for the week of September 9, 2019: But I Promise, Really!
- IRS release instructions to 2019 ยง199A simple deduction form with additional informal guidance
- Memorandum discusses what does and does not qualify as having made a payment to a retirement plan
- Relief granted to file the second copy of the Form 3115 late for an automatic method change, but at a cost
- Activities failed to count as rentals, could not be combined into rental activity by real estate professional
- A flawed S election uncovered during due diligence for sale of the corporation
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