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.

Tax Insider Articles

Tax Clinic

Employee retention credit: Navigating the suspension test

Key proposed provisions of ‘SECURE 2.0’

US clients with international tax issues: Five helpful tips

Capital loss rules limit deduction of fees paid to terminate merger agreement

Rolling over shares upon S corporation’s acquisition

DEDUCTIONS

Business meal deductions after the TCJA

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

Magazine