Federal Tax Update - Dec. 3, 2018

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This Week's Topics

  • IRS releases the 163(j) interest deduction limitation proposed regulations
  • Special real property election for infrastructure maintenance company Revenue Procedure released
  • IRS memorandum describes what the IRS can question when an employer excludes meals from employee’s wages under §119
  • Foreign tax credit proposed regulations issued
  • Automatic accounting method change procedures issued for §451(b) revenue conformity

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