IRS issues instructions related to § 199A qualified income business deduction. . . On September 24, 2019, the Internal Revenue Service issued instructions related to certain interests in rental real estate for purposes of the § 199A qualified income business…
At the end of July (7/31), the IRS issued Revenue Procedure 2019-33 (“RP 2019-33”) allowing a taxpayer to make a late election, or to revoke an election, under section 168(k) of the Internal Revenue Code. This applies to certain property…
Treasury Department and IRS release final and proposed regs on the new 100% additional first-year depreciation deduction. . . On September 13, the Treasury Department and the Internal Revenue Service today released final regulations and additional proposed regulations under § 168(k) of the Internal…
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