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.
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.