Current Federal Tax Developments for the week of September 9, 2019: But I Promise, Really!

IRS release instructions to 2019 §199A simple deduction form with additional informal guidance
Memorandum discusses what does and does not qualify as having made a payment to a retirement plan
Relief granted to file the second copy of the Form 3115 late for an automatic method change, but at a cost
Activities failed to count as rentals, could not be combined into rental activity by real estate professional
A flawed S election uncovered during due diligence for sale of the corporation

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