Federal Tax Update - Dec. 17, 2018

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This Week's Topics

  • IRS releases more proposed regulations
  • Lack of documentation dooms deduction for taxpayers
  • §199A final regulations sent to OIRA for review
  • Guidance issued on valuing employer-provided parking for parking lot tax
  • Relief given for some tax-exempt organizations first filing Form 990-T to pay parking lot tax
  • Taxpayers who were out of the country for much of the period of nonpayment still found to be responsible persons

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