2018-09-17 Are 349 Filings Unconstitutional?

This week we look at the following items:

• South Dakota enacts remote seller law to implement Wayfair decision beginning November 30

• Colorado tests the limits of Justice Kennedy’s holdings in Wayfair

• Even though records were imperfect, Tax Court finds the taxpayer was a real estate professional

• Opportunity Zone regulations at OMB, expected out around the end of the month

• IRS rules math error procedures can be used even after refunds are issued

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