This week we look at:

A Technical Analysis of the Final Section 224 Regulations on the Qualified Tip Deduction
Analysis of Proposed Regulations on Information Reporting Thresholds and Wagering Losses (REG-113229-25)
U.S. District Court Splits Its Ruling on Micro-Captive Disclosure Mandates
IRS Reduces Enrolled Agent Special Enrollment Examination User Fees: An Analysis of the Interim Final and Proposed Regulations
Taxation of Terminated Life Insurance Policies: An Analysis of Constructive Receipt and Investment Interest

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