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A few odds and ends to close out this week: How tax brackets actually work: half of Americans don’t know this, apparently. File under “wait and see:” Back in the day, tax technical corrections were considered non-controversial and bipartisan (if anyone...


IRS released in December Rev. Proc. 2019-12 involving safe harbors related to SALT. It provides safe harbors under §162 for certain payments made by a C corporation, or a specified pass-through entity, to or for the use of an organization described in §170(c),...


IRS issued guidance on §179 expenses and §168(g) depreciation under the TCJA, which describe how taxpayers elect to expense the cost of qualified real property under §179, and how taxpayers change their depreciation computation for certain assets to the alternative...


IRS issued its full draft revision for Publication 535 on January 7 which removed the language that had previously included real estate agents and insurance agents as specified service trades or businesses from the full publication.


You may have heard something about major parts of the government, including the Internal Revenue Service, shutting down on December 22, 2018. The vast majority of IRS employees turned off their computers and cell phones and went home to an uncertain near-term future. Approximately...


Since last we spoke, you may have missed the extraterrestrial news: new NASA photos of Mars; Voyager 2 slipping the bonds of the solar system (bonus points: NAEA launched Voyager 2 prior to Voyager 1—who knew?); and how to track Santa with NORAD’s new revamped...

source: NAEA


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