Document summaries for the week of Jan. 21, 2019

IRS PROCEDURE

Tax Court releases no opinions

The U.S. Tax Court remains closed due to the partial government shutdown and did not release any opinions for the week of Jan. 21, 2019.

IRS issues no determination letters

The IRS issued no private letter rulings, technical advice memoranda, or Chief Counsel advice for the week of Jan. 21, 2019.

Newsletter Articles
Tax Clinic

TECHNOLOGY

2018 tax software survey

Among CPA tax preparers, tax return preparation software generates often extensive and ardent discussion. To get through the rigors of tax season, they depend on their tax preparation software. Here’s how they rate the leading professional products.

DEDUCTIONS

Qualified business income deduction regs. and other guidance issued

The package includes final regulations, guidance on how to calculate W-2 wages, a safe-harbor rule for rental real estate businesses, and new proposed rules on the treatment of previously suspended losses.