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.
50th ANNIVERSARY
The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.
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.