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Hardship Availability Due to Modification of Deduction for Personal Casualty Losses Under the Tax Cuts and Jobs Act

In general, the Internal Revenue Service’s hardship distribution regulations provide that a hardship distribution may only be made on account of ... read more >

2017 TAX CUTS AND JOBS ACT: EFFECT OF TRANSPORTATION FRINGE BENEFITS ON UNRELATED BUSINESS TAXABLE INCOME (UBTI)

Under the 2017 Tax Cuts and Jobs Act, Section 274(a) of the Internal Revenue Code includes a new provision that expressly disallows deductions for “the ... read more >

What the Government Shutdown Means for the IRS

The Internal Revenue Service ("IRS") has updated their Fiscal Year 2018 Lapsed Appropriations Contingency Plan ("the plan") which outlines ... read more >