Current Federal Tax Developments

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2019-04-08 SALT and the Home Office

Current Federal Tax Developments for the week of April 8, 2019: SALT and the Home Office

  • IRS sends proposed regulations on §199A for cooperatives to OIRA for review

  • PMTA outlines intereaction of home office and SALT cap

  • Trade or business definition for instructions in Form 461 issue identified by IRS

  • Second Circuit reverses Tax Court decision that found a tax “black hole”

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2019-04-08 SALT and the Home Office Ed Zollars, CPA (Kaplan Financial Education)

A PDF with articles for this week’s broadcast can be downloaded below:

2019-04-08 Current Federal Tax Devleopments