2019-01-21 199A Final Regulations and Rental Safe Harbor

This week we look at:

• New York State Publishes Its Wayfair Guidance, Demanding Immediate Compliance
• Trust Case Going to US Supreme Court
• Sequestration Does Not Apply to Minimum Tax Credit
• Proposed Safe Harbor for Rental as a Trade or Business Under §199A
• Final Regulations Are Out - §965 and, the Big One, §199A
• IRS Grants Limited Waiver of Underpayment Penalties

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