Top 4 Federal Tax Regs Of 2019: Midyear Report

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.

Pass-Through Deduction

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...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!