- IRS release instructions to 2019 §199A 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
You can listen to the podcast, view the video version, and read the corresponding notes.