2019-01-21 199A Final Regulations and Rental Safe Harbor

This week we look at:

• New York State Publishes Its Wayfair Guidance, Demanding Immediate Compliance

• Trust Case Going to US Supreme Court

• Sequestration Does Not Apply to Minimum Tax Credit

• Proposed Safe Harbor for Rental as a Trade or Business Under §199A

• Final Regulations Are Out - §965 and, the Big One, §199A

• IRS Grants Limited Waiver of Underpayment Penalties

An audio only version of the broadcast can be streamed or downloaded below:

Articles on this week’s developments are found in the PDF you can download below:

2019-01-21 Current Federal Tax Developments