Current Federal Tax Developments for the week of January 14, 2019: Syndicate Danger

IRS reopens IVES and user-fees based programs
Advisers need to be sure to check syndicate rules to assure entity not subject to §163(j) rules
Treat of realtors revised in second draft version of portion of Publication 535
Filing season to start January 28, refunds are going to be issued
Address to file gift tax returns has changed, estate tax return address to change in July

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