Jun 14 - Final regulations: “Global intangible low-taxed income” (GILTI) (text of regulations)
Feb 5 - KPMG report: Changes in corrected final regulations under section 199A
Feb 4 - Final regulations under section 199A released to Federal Register
Feb 4 - Mississippi: Guidance on state tax treatment of certain provisions of 2017 federal tax law
Feb 4 - Final regulations released to Federal Register, "transition tax” under section 965
Feb 1 - Final regulations under section 199A; new version reflects changes
Jan 30 - Final regulations under section 965; new version reflects changes
Jan 29 - Public hearings scheduled: GILTI and opportunity zone proposed regulations
Jan 24 - KPMG report: Analysis and observations of final section 199A regulations
Jan 23 - IRS final forms, instructions: Implementing U.S. tax law changes
Jan 22 - KPMG report: Regulations addressing treatment under section 199A, dividends paid by REITs
Jan 18 - Final regulations under section 199A (20% deduction), text released by IRS
Jan 18 - KPMG report: Final regulations relating to “transition tax” under section 965
Jan 17 - OIRA review completed, final regulations under section 199A (20% deduction)
Jan 16 - Notice 2019-11: Estimated tax penalty waiver for 2018, individual taxpayers
Jan 16 - KPMG report: Interim guidance, taxing “excess” executive compensation of exempt organizations
Jan 15 - Final regulations under section 965, text is released by IRS
Jan 14 - OIRA review completed, final regulations under section 965 transition tax
Jan 14 - IRS statement on sequestration, refundable AMT credits for corporations
Jan 14 - New Jersey: Guidance on state tax treatment of GILTI and FDII
Jan 11 - Notice 2019-08: Values for employee personal use of employer-provided vehicles
Jan 10 - Accounting for AMT credit refunds resulting from tax reform, effects of sequestration
Jan 7 - Public hearing, proposed regulations for opportunity zones
Jan 7 - IRS final forms, instructions for implementing U.S. tax law changes
Jan 7 - New Jersey: New form for reporting dividends, deemed mandatory repatriation dividends
Jan 2 - Ways and Means Chairman Brady’s discussion draft for technical corrections legislation
Dec 31 - Notice 2019-09: Interim guidance on excise tax imposed under section 4960, excess remuneration
Dec 28 - Rev. Proc. 2019-12: Safe harbors, business taxpayer payments to charity for state, local tax credits
Dec 26 - Proposed regulations under section 864(c)(8) released to Federal Register
Dec 21 - KPMG report: Initial impressions of proposed regulations under section 864(c)(8)
Dec 20 - Proposed regulations under section 163(j) released to Federal Register
Dec 20 - Proposed regulations on hybrid dividends, payments (text of regulations)
Dec 20 - Proposed regulations under section 864(c)(8) (text of regulations)
Dec 20 - JCT general explanation of new tax law (“Bluebook”)
Dec 19 - KPMG report: “BEAT” proposed regulations, provisions applicable to insurance companies
Dec 19 - Entity classification: Withdrawing change request after regulations render election undesirable
Dec 18 - Proposed regulations on hybrid dividends, payments provision; OIRA review completed
Dec 18 - IRS releases draft instructions for Form 965 series
Dec 17 - KPMG report: Analysis and observations about “BEAT” proposed regulations
Dec 17 - Proposed regulations on “BEAT” released to Federal Register
Dec 17 - KPMG report: Initial impressions of Notice 2019-01 and “PTEP” guidance
Dec 10 - Ways and Means Chairman Brady releases modified version of tax package
Dec 3 - KPMG report: Insurance industry implications of proposed regulations under section 163(j)
Read previous editions of TaxNewsFlash-Tax Reform
To read industry or sector-specific reports about provisions in the new tax law, visit the TaxNewsFlash-Tax Reform webpage.