2025-10-06 Guidance Push in Shutdown Week

This week we look at

• IRS Updates PTIN User Fee

• Withdrawal of Corporate Reorganization Proposed Regulations

• IRS FY2026 Shutdown Contingency Plan

• Guidance on Rural Qualified Opportunity Zones

• New Interim Guidance on the Corporate AMT

• Tax Relief Extension for Terroristic Action in Israel

• Final Regulations on Interest Capitalization for Improvements

• Eighth Circuit Reverses Tax Court in 3M on Blocked Income

• District Court Finds § 501(c)(4) Standards Unconstitutionally Vague

• Two Tax Court Opinions in Green (Hobby Lobby)

An audio only version of this week’s update can be streamed or downloaded below: