Current Federal Tax Developments for the week of August 20, 2018: IRS Stays Quiet, States Keep Going

This week we look at the following items:

Oregon Supreme Court rules no physical presence required to be subject to corporate income tax
Idaho sends out notices to retailers that it’s moving forward with affiliate rule for collecting sales tax
IRS prevails over AICPA on question of issuing credential for unenrolled tax preparers
AICPA sends comments to the IRS and Treasury on S corporation and Section 461(l) issues following TCJA

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