Law360 (July 8, 2019, 6:40 PM EDT) -- The government has been hard at work during the first half of 2019 issuing regulations in areas such as the 20% pass-through deduction, opportunity zones, real estate property transfers and the 1.4% excise tax on private universities with large endowments.
Here, Law360 examines four important regulations the Internal Revenue Service and U.S. Department of the Treasury have released so far this year.
Early in the year almost 250 pages of final rules were released on Internal Revenue Code Section 199A, a 20% deduction provided by the Tax Cuts and Jobs Act for income derived from a qualified trade or business that...
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