February 2019 - The Tax Adviser

IRS releases guidance on new paid family and medical leave tax credit

Certain moving expenses incurred in 2017 not subject to withholding and employment tax in 2018

IRS to issue proposed regs. on the deductibility of expenses for certain business meals

IRS announces changes to Sec. 965 transition tax rules

OECD releases additional guidance on country-by-country reporting and updated exchange relationships

Modification of variable prepaid forward contracts triggers gain realization

Tax rules for the digital economy should be determined globally

2019 pension plan inflation adjustments are released

Personal exemption rules clarified for 2018 tax year health-related provisions

Federal agencies issue proposed rules on health reimbursement arrangements

U.S. corporate shareholders would no longer be subject to income inclusion rules

IRS proposes to remove rules on advance payments and long-term contracts

Recognizing when the IRS can reallocate income

Actor’s failure to document financial condition dooms offer in compromise

Economic benefits of life insurance premium payments are not includible in income