[{"articleAbstract":"U.S. shareholders who own stock in foreign corporations were given a safe harbor by the IRS, making it easier for them to establish that they are not shareholders in a controlled foreign corporation, or CFC.","articleTitle":"CFC downward attributions get safe harbors","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2019/oct/irs-safe-harbor-cfc-downward-attributions-201922169"},"sortDate":"2019-10-01T18:38:53.000-04:00"},{"articleAbstract":"The IRS issued its annual notice specifying the special per-diem rates, including the transportation industry meal and incidental expenses rates, the rate for the incidental-expenses-only deduction, and the rates and list of high-cost localities for purposes of the high-low substantiation method.","articleTitle":"IRS issues 2019 to 2020 per-diem rates for traveling away from home","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2019/sep/irs-per-diem-rates-2019-2020"},"sortDate":"2019-09-25T14:54:01.000-04:00"},{"articleAbstract":"The IRS issued a revenue procedure describing the requirements taxpayers have to meet to be a rental real estate business that qualifies for the safe harbor to be treated as a trade or business in order to qualify for the Sec. 199A qualified business income deduction.","articleTitle":"Safe harbor allows QBI deduction for rental real estate businesses","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2019/sep/rental-real-estate-safe-harbor-qbi-deduction-201922135"},"sortDate":"2019-09-24T18:19:23.000-04:00"},{"articleAbstract":"The IRS issued final regulations governing hardship distributions from Sec. 401(k) plans, eliminating the requirements that participants obtain a loan from the plan if available and that suspend participants’ ability to make contributions to the plans for six months after taking a hardship distribution.","articleTitle":"Final regs. loosen 401(k) hardship distribution requirements","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2019/sep/irs-loosens-401k-hardship-distribution-requirements-201922090"},"sortDate":"2019-09-20T15:05:52.000-04:00"},{"articleAbstract":"The IRS issued final regulations and new proposed regulations on the 100% bonus depreciation deduction that was amended by the law known as the Tax Cuts and Jobs Act.","articleTitle":"Regulations clarify bonus depreciation treatment","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2019/sep/irs-bonus-depreciation-treatment-201922024"},"sortDate":"2019-09-13T17:45:00.000-04:00"}]