Federal Tax Update - Mar. 25, 2019

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This Week's Topics

  • QBI and disallowed passive losses
  • Minister’s housing allowance ruled to be acceptable under the U.S. Constitution
  • Pilot had no profit motive for business related to vintage World War II aircraft
  • IRS suspends two Revenue Rulings related to active trade or business issues under §355
  • Relief from underpayment of estimated tax penalty expanded by IRS

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