Current Federal Tax Developments for the week of August 6, 2018: TCJA Guidance Appears

This week we look at the following items:

Proposed regulations for 965 are issued, others on state and local tax workarounds submitted to OMB
Majority of states that impose a sales tax now have published post-Wayfair remote seller collection requirements and start dates
Proposed regulations on which taxpayers may rely issued on bonus depreciation
Automatic accounting method change guidance issued for TCJA small business accounting methods
529 plan revised guidance to deal with TCJA and other recent changes
Guidance issued on additional contributions allowed to ABLE accounts by TCJA changes

An audio version of this week's broadcast can be streamed or downloaded below.

Articles on this week's developments can be downloaded as a PDF below.