Source: https://taxmap.irs.gov/taxmap/ts0/taxcutsandjobsactt_o_40b7b703.htm
Timestamp: 2019-09-15 08:23:28
Document Index: 609439915

Matched Legal Cases: ['§ 162', 'in Fine', '§ 1400', '§ 512', '§ 274', '§ 36', '§ 274', '§ 512', '§ 400', '§ 1', '§ 263', '§ 263', '§ 263', '§ 263', '§ 481', '§ 481', '§ 1362', '§ 4982', '§ 965', '§ 951', '§ 856', '§ 1', '§ 446', '§ 1', '§ 451', '§ 846', '§ 13101', '§ 807', '§ 1', '§ 168', '§ 13201', '§ 280', '§ 13202', '§ 446', '§ 1', '§ 846', '§ 846', '§ 832', '§ 168', '§ 446', '§ 1', '§ 807', '§ 1274', '§ 807']

Tax Reform Tax Topic Index
Publication 5307 - Tax Reform Basics for Individuals and Families
Individuals - Steps to Take Now to Get a Jump on Next Year’s Taxes
Tax Cuts and Jobs Act: A comparison for large businesses and international taxpayers
Publication 5318 - Tax Reform - What’s New for Your Business
FS-2018-17 - The Highlights of Tax Reform for Businesses
Tax Reform Guidance for 1120 filers-- 09-APR-2018
Tax Reform Provisions that Affect Businesses
Tax Reform Provisions that Affect Retirement Plans, Tax Exempt Organizations and Governments
Notice 2018-07 - Guidance under Section 965
Notice 2018-08 - Revised Timeline and Other Guidance Regarding the Implementation of New Section 1446(f)
Notice 2018-13 - Additional Guidance Under Section 965 and Guidance Under Sections 863 and 6038 in Connection with the Repeal of Section 958(b)(4)
Notice 2018-14 - Guidance on Withholding Rules
Notice 2018-15 - New Clean Renewable Energy Bonds
Notice 2018-18 - Guidance Under Section 1061, Partnership Interests Held in Connection with Performance of Services
Notice 2018-23 - Transitional Guidance Under §§ 162(f) and 6050X with Respect to Certain Fines, Penalties, and Other Amounts
Notice 2018-26 - Additional Guidance Under Section 965; Guidance Under Sections 62, 962, and 6081 in Connection With Section 965; and Penalty Relief Under Sections 6654 and 6655 in Connection with Section 965 and Repeal of Section 958(b)(4)
Notice 2018-28 - Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31, 2017
Notice 2018-29 - Guidance Regarding the Implementation of New Section 1446(f) for Partnership Interests That Are Not Publicly Traded
Notice 2018 -30 - Modification of Notice 2003-65 (Effect of first year depreciation on recognized built-in gains and recognized built-in losses.)
Notice 2018-35 - Changes in accounting periods and method of accounting (Transitional guidance under sec. 451 related to inclusion of income associated with advance payments.)
Notice 2018-37 - Guidance in Connection with the Repeal of Section 682
Notice 2018-38 - 2018 Fiscal-year Blended Tax Rates for Corporations
Notice 2018-41 - Information Reporting for Certain Life Insurance Contract Transactions and a Modification to the Transfer for Valuable Consideration Rules
Notice 2018-42 - Update of 2018 Standard Mileage Rates Notice
Notice 2018-48 - Designated Qualified Opportunity Zones under Internal Revenue Code § 1400Z-2
Notice 2018-54 - Guidance on Certain Payments Made in Exchange for State and Local Tax Credits
Notice 2018-55 - Guidance on the Calculation of Net Investment Income for Purposes of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities
Notice 2018-58 - Guidance on Recontributions, Rollovers and Qualified Higher Education Expenses under Section 529
Notice 2018-61 - Clarification Concerning the Effect of Section 67(g) on Trusts and Estates
Notice 2018-62 - Guidance on the Contribution Limits Applicable to ABLE Accounts
Notice 2018-64 - Methods for Calculating W-2 Wages for Purposes of Section 199A
Notice 2018-67 - Request for Comments Regarding the Calculation of Unrelated Business Taxable Income under § 512(a)(6) for Exempt Organizations with More than One Unrelated Trade or Business; Interim and Transition Rules for Aggregating Certain Income in the Nature of Investments; and the Treatment of Global Intangible Low-Taxed Income Inclusions for Purposes of the Unrelated Business Income Tax - 02/06/2014
Notice 2018-68 - Guidance on the Application of Section 162(m)
Notice 2018-70 - Guidance on Qualifying Relative and the Exemption Amount
Notice 2018-71 - Employer credit for paid family and medical leave
Notice 2018-74 - Safe Harbor Explanations – Eligible Rollover Distributions
Notice 2018-75 - Guidance under Section 132(g) for the Exclusion from Income of Qualified Moving Expense Reimbursements
Notice 2018-76 - Expenses for Business Meals Under § 274 of the Internal Revenue Code
Notice 2018-78 - Additional Guidance Under Section 965
Notice 2018-80 - Guidance Under Section 451(b) Relating to Market Discount
Notice 2018-84 - Guidance under §§ 36B, 5000A, and 6011 on the suspension of personal exemption deductions
Notice 2018-92 - Interim Guidance and Request for Comments on Income Tax Withholding from Wages and from Retirement and Annuity Distributions
Notice 2018-97 - Guidance on the Application of Section 83(i)
Notice 2018-99 - Parking Expenses for Qualified Transportation Fringes Under § 274(a)(4) and § 512(a)(7) of the Internal Revenue Code.
Notice 2018-100 - Relief from Additions to Tax for Underpayment of Estimated Income Tax for Tax-Exempt Organizations That Provide Certain Qualified Transportation Fringes Code.
Notice 2019-01 - Previously Taxed Earnings and Profits Accounts
Notice 2019-07 - Section 199A Trade or Business Safe Harbor: Rental Real Estate
Notice 2019-08 - Maximum Values For 2018 For Use With Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules
Notice 2019-09 - Interim Guidance Under Section 4960
Notice 2019-11 - Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual
Notice 2019-12 - Guidance Providing a Safe Harbor Under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit
Notice 2019-25 - Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual
Notice 2019-33 - Request for Comments on Necessary Clarifications to Normalization Requirements for Excess Tax Reserves Resulting from the Corporate Tax Rate Decrease
Notice 2019-34 - Maximum Values For 2019 For Use With Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules
Notice 2019-42 - Amplification of Notice 2018-48 to Include Additional Puerto Rico Designated Qualified Opportunity Zones
Notice 2019-46 - Domestic Partnerships and S Corporations Filing Under Proposed GILTI Regulations
REG-101378-19 - Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-per-Mile Valuation Rules; Notice of proposed rulemaking - 08/23/2019
REG-101828-19 - Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income); Notice of proposed rulemaking.- 06/21/2019
REG-101828-19 - Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income); Correction to a notice of proposed rulemaking.- 08/02/2019
REG-103163-18 - Modification of Discounting Rules for Insurance Companies; Notice of proposed rulemaking - 11/07/2018
REG-104226-18 - Guidance Regarding the Transition Tax Under Section 965 and Related Provisions; Notice of proposed rulemaking - 08/09/2018
REG-104226-18 - Guidance Regarding the Transition Tax Under Section 965 and Related Provisions; Notice of Proposed Rulemaking; notice of availability.-10/10/2018
REG-104259-18 - Base Erosion and Anti-Abuse Tax; Notice of proposed rulemaking
REG-104352-18 - Rules Regarding Certain Hybrid Arrangements; Notice of proposed rulemaking.- 12/28/2018
REG-104390-18 - Guidance Related to Section 951A (Global Intangible Low-Taxed Income); Notice of proposed rulemaking - 10/10/2018
REG-104397-18 - Additional First Year Depreciation Deduction;Notice of proposed rulemaking - 08/08/2018
REG-104464-18 - Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Notice of proposed rulemaking - 03/06/2019
REG-104464-18 - Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correction to a notice of proposed rulemaking - 04/11/2019
REG-104464-18 - Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correction to a notice of proposed rulemaking - 04/12/2019
REG-105600-18 - Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act;Notice of proposed rulemaking - 12/07/2018
REG-105600-18 - Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act; Correction to a notice of proposed rulemaking - 03/06/2019
REG-106089-18 - Limitation on Deduction for Business Interest Expense; Notice of proposed rulemaking; notice of public hearing; and withdrawal of notice of proposed rulemaking - 12/28/2018
REG-106706-18 - Estate and Gift Taxes; Difference in the Basic Exclusion Amount; Notice of proposed rulemaking and notification of public hearing - 11/23/2018
REG-106877-18 - Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities; Notice of proposed rulemaking -
REG-107163-18 - Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes; Notice of proposed rulemaking - 11/07/2018
REG-107892-18 - Qualified Business Income Deduction; Notice of proposed rulemaking - 08/16/2018
REG-113604-18 - Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests; Notice of proposed rulemaking.- 12/27/2018
REG-115420-18 - Investing in Qualified Opportunity Funds; Notice of proposed rulemaking and notice of public hearing - 10/29/2018
REG-115420-18 - Investing in Qualified Opportunity Funds; Correction to a notice of proposed rulemaking and notice of public hearing - 12/28/2018
REG-117062-18 - Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries; Notice of proposed rulemaking - 04/19/2019
REG-118425-18 - Section 199A Rules for Cooperatives and Their Patrons; Notice of proposed rulemaking; withdrawal of notice of proposed rulemaking - 06/19/2019
REG-118425-18 - Section 199A Rules for Cooperatives and Their Patrons; Notice of proposed rulemaking; withdrawal of notice of proposed rulemaking; correction. - 08/06/2019
REG-120186-18 - Investing in Qualified Opportunity Funds; Notice of proposed rulemaking; partial withdrawal of a notice of proposed rulemaking. - 05/01/2019
REG-134652-18 - Qualified Business Income Deduction; Notice of proposed rulemaking - 02/08/2019
Rev. Proc. 2018-16 - This revenue procedure provides guidance to the Chief Executive Officers of any State, any possession of the United States, and the District of Columbia regarding the procedure for designating population census tracts as Qualified Opportunity Zones for purposes of §§ 400Z–1 and 1400Z–2 of the Internal Revenue Code (Code).
Rev. Proc. 2018-17 - This revenue procedure modifies the circumstances under which the Internal Revenue Service (“IRS”) grants approval of certain requests by certain foreign corporations for changes in annual accounting periods filed under Rev. Proc. 2002-39, 2002-22 I.R.B. 1046, and Rev. Proc. 2006-45, 2006-45 I.R.B. 851
Rev. Proc. 2018-25 - This revenue procedure provides: (1) tables of limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2018; and (2) a table of amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2018.
Rev. Proc. 2018-26 - This revenue procedure provides certain remedial actions that issuers of State and local tax-exempt bonds and other tax-advantaged bonds (as defined in § 1.150-1(b) of the Income Tax Regulations) may take to preserve the tax-advantaged status of the bonds when nonqualified uses (as defined in section 4.04 of this revenue procedure) of the bond proceeds occur.
Rev. Proc. 2018-27 - This revenue procedure modifies the annual limitation on deductions for contributions to Health Savings Accounts (HSAs) allowed for individuals with family coverage under a high deductible health plan (HDHP) for calendar year 2018 announced in Revenue Procedure 2018-18, 2018-10 I.R.B. 392.
Rev. Proc. 2018-29 - This revenue procedure provides new procedures for taxpayers changing their method of accounting for the recognition of income for federal income tax purposes to a method for recognizing revenues described in the new financial accounting standards issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) (New Standards).
Rev. Proc. 2018-31 - This revenue procedure provides the List of Automatic Changes to which the automatic change procedures in Rev. Proc. 2015-13, 2015-5 I.R.B. 419, as clarified and modified by Rev. Proc. 2015-33, 2015-24 I.R.B. 1067, and as modified by Rev. Proc. 2017-59, 2017-48 I.R.B. 543, and by section 17.02 of Rev. Proc. 2016-1, 2016-1 I.R.B. 1, apply. The definitions in section 3 of Rev. Proc. 2015-13 apply to this revenue procedure.
Rev. Proc. 2018-35 - This revenue procedure provides the procedures by which certain taxpayers may obtain automatic consent to change their method of accounting from applying § 263A to citrus plant replanting costs to not applying § 263A to those costs, pursuant to § 263A(d)(2)(C).
Rev. Proc. 2018-40 - This revenue procedure provides the procedures by which a small business taxpayer may obtain automatic consent to change its methods of accounting to reflect these statutory changes and requests comments containing suggestions for future guidance under §§ 263A, 447, 448, 460, and 471 to implement section 13102 of the Act.
Rev. Proc. 2018-44 - Section 13543 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” Pub. L. 115-97 (the Act) added § 481(d) to the Internal Revenue Code (Code). Section 481(d) provides rules relating to adjustments required by § 481(a)(2) that are attributable to certain revocations of S corporation elections under § 1362(a).
Rev. Proc. 2018-47 - This revenue procedure provides guidance under § 4982 of the Internal Revenue Code (Code) for regulated investment companies (RICs) on the treatment of amounts that § 965 requires to be included in gross income under § 951(a)(1) for the excise tax year ended on December 31, 2017.
Rev. Proc. 2018-48 - This revenue procedure provides guidance regarding how certain items of income are treated for purposes of determining whether a real estate investment trust (REIT) satisfies the gross income test in § 856(c)(2) of the Internal Revenue Code (Code).
Rev. Proc. 2018-56 - This revenue procedure provides the procedures by which a taxpayer may obtain the automatic consent of the Commissioner of Internal Revenue (Commissioner) to change to certain methods of accounting provided in §§ 1.263A-1, -2, and -3 of the Income Tax Regulations for costs allocable to certain property produced or acquired for resale by the taxpayer. This revenue procedure modifies Rev. Proc. 2018-31, 2018-22 I.R.B. 637.
Rev. Proc. 2018-59 - This revenue procedure provides a safe harbor that allows taxpayers to treat certain infrastructure trades or businesses as real property trades or businesses solely for purposes of qualifying as an electing real property trade or business under section 163(j)(7)(B) of the Internal Revenue Code
Rev. Proc. 2018-60 - This revenue procedure modifies Rev. Proc. 2018-31, 2018-22 I.R.B. 637, to provide procedures under § 446 and § 1.446-1(e) of the Income Tax Regulations to obtain automatic consent of the Commissioner of Internal Revenue (Commissioner) to change methods of accounting to comply with § 451(b), as amended by TCJA.
Rev. Proc. 2019-06 - This revenue procedure prescribes unpaid loss discount factors for the 2018 accident year for use in computing discounted unpaid losses under § 846 of the Internal Revenue Code.
Rev. Proc. 2019-08 - This revenue procedure provides guidance under §§ 13101(b), 13204(a)(3), and 13205 of the Tax Cuts and Jobs Act, Pub. L. No. 115-97, 131 Stat. 2054 (Dec. 22, 2017) (the “TCJA”).
Rev. Proc. 2019-10 - This revenue procedure provides procedures for an insurance company changing its basis of computing reserves pursuant to § 807(f) of the Internal Revenue Code (Code), as amended by section 13513 of the Tax Cuts and Jobs Act, Pub. L. No. 115-97 (December 22, 2017) (TCJA).
Rev. Proc. 2019-11 - This revenue procedure provides methods for calculating W-2 wages, as defined in section 199A(b)(4) and § 1.199A-2 of the Income Tax Regulations, (1) for purposes of section 199A(b)(2) of the Internal Revenue Code (Code) which, for certain taxpayers, provides a limitation based on W-2 wages to the amount of the deduction for qualified business income (QBI); and (2) for purposes of section 199A(b)(7), which, for certain specified agricultural and horticultural cooperative patrons, provides a reduction to the section 199A deduction based on W-2 wages.
Rev. Proc. 2019-12 - This revenue procedure provides safe harbors under section 162 of the Internal Revenue Code (Code) for certain payments made by a C corporation or a specified pass-through entity to or for the use of an organization described in section 170(c) if the C corporation or specified pass-through entity receives or expects to receive a state or local tax credit in return for such payment.
Rev. Proc. 2019-13 - This revenue procedure provides a safe harbor method of accounting for determining depreciation deductions for passenger automobiles that qualify for the 100-percent additional first year depreciation deduction under § 168(k) of the Internal Revenue Code, as amended by § 13201 of the Tax Cuts and Jobs Act, Public Law 115-97, 131 Stat. 2054 (December 22, 2017) (the “Act”), and that are subject to the depreciation limitations under § 280F(a), as amended by § 13202(a)(1) of the Act.
Rev. Proc. 2019-30 - This revenue procedure provides simplified procedures under § 446 of the Internal Revenue Code (Code) and § 1.446-1(e) of the Income Tax Regulations for an insurance company to obtain automatic consent of the Commissioner of Internal Revenue (Commissioner) to change its methods of accounting for discounting unpaid losses and expenses unpaid, estimated salvage recoverable, and unearned premiums attributable to title insurance, as applicable, to comply with § 846 of the Code, as amended by Pub. L. No. 115-97 (131 Stat. 2054, 2152), commonly referred to as the Tax Cuts and Jobs Act (TCJA).
Rev. Proc. 2019-31 - This revenue procedure prescribes revised unpaid loss discount factors for the 2018 accident year and earlier accident years for use by insurance companies in computing discounted unpaid losses under § 846 of the Internal Revenue Code (Code). The revised unpaid loss discount factors also serve as revised salvage discount factors for the 2018 accident year and earlier accident years for use in computing estimated salvage recoverable under § 832 of the Code.
Rev. Proc. 2019-33 - This revenue procedure provides guidance allowing a taxpayer to make a late election, or to revoke an election, under § 168(k)(5), (7), or (10) of the Internal Revenue Code (Code) for certain property acquired by the taxpayer after September 27, 2017, and placed in service or planted or grafted, as applicable, by the taxpayer during its taxable year that includes September 28, 2017.
Rev. Proc. 2019-34 - This revenue procedure provides simplified procedures under § 446 of the Internal Revenue Code and § 1.446-1(e) of the Income Tax Regulations for an insurance company to obtain the automatic consent of the Commissioner of Internal Revenue (Commissioner) to change its methods of accounting to comply with amendments to §§ 807 and 848 made by Pub. L. No. 115-97 (131 Stat. 2054, 2144, 2148), commonly referred to as the Tax Cuts and Jobs Act (TCJA), for the first taxable year beginning after December 31, 2017.
Rev. Rul. 2018-11 - This revenue ruling provides the dollar amounts, increased by the 2018 adjustment for inflation, for § 1274A of the Internal Revenue Code.851
Rev. Rul. 2018-13 - For purposes of § 807(d)(4) of the Internal Revenue Code, for taxable years beginning after December 31, 2016, and on or before December 31, 2017, this ruling supplements the schedules of prevailing state assumed interest rates set forth in Rev. Rul. 92-19, 1992-1 C.B. 227.
Rev. Rul. 2018-29 - Special Rules for Capital Gains Invested in Opportunity Zones
Rev. Rul. 2019-11 - If a taxpayer received a tax benefit from deducting state and local taxes under section 164 of the Internal Revenue Code in a prior taxable year, and the taxpayer recovers all or a portion of those taxes in the current taxable year, what portion of the recovery must the taxpayer include in gross income?
TD 9842 - Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Final regulation and removal of temporary regulation - 11/07/2018
TD 9842 - Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correcting amendment - This correction is effective December 17, 2018 and applicable November 7, 2018.
TD (REG-104226-18) - Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Final Regulations
TD 9846 - Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Final Regulations - 02/05/2019
TD 9846 - Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Final regulations; correction. - 04/10/2019
TD 9846 - Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Correcting amendments. - 04/10/2019
TD (REG-107892-18) - Qualified Business Income Deduction; Final Regulations
TD (REG-107892-18) - Qualified Business Income Deduction; Correction
TD 9847 - Qualified Business Income Deduction; Final Regulations - 02/08/2019
TD 9847 - Qualified Business Income Deduction; Correcting amendments. - 04/17/2019
TD 9847 - Qualified Business Income Deduction; Final regulations; correction. - 04/17/2019
TD 9859 - Amount Determined Under Section 956 for Corporate United States Shareholders; Final regulations . - 05/23/2019
TD 9859 - Amount Determined Under Section 956 for Corporate United States Shareholders; Final rule; correction . - 06/25/2019
TD 9863 - Modification of Discounting Rules for Insurance Companies; Final regulations - 06/17/2019
TD 9864 - Contributions in Exchange for State or Local Tax Credits; Final regulations. - 06/13/2019
TD 9864 - Contributions in Exchange for State or Local Tax Credits; Final regulations; correction - 08/02/2019
TD 9866 - Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits; Final and temporary regulations - 06/21/2019
TD 9866 - Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits; Correction. - 08/23/2019
TD 9866 - Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits; Correcting amendment. - 08/27/2019
TD 9868 - Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries; Final regulations - 06/18/2019
TD 9870 - Regulations Regarding Advance Payments for Goods and Long-Term Contracts; Final Regulations - 07/15/2019
Publication 5307 Tax Reform: Basics for Individuals and Families
Publication 5318 Tax Reform What's New for Your Business
Publication 17 - Your Federal Income Tax (For Individuals) - How To Get Tax Help
Tax reform. Major tax reform legislation impacting individuals, businesses, and tax-exempt entities was approved...
Business Interest Expense Deduction Limit
Disposition of Partner's Interest
Electing Small Business Trust (ESBT)
Excess Business Loss Limitation
Excess Tax-exempt Organization Executive Compensation
Excise Tax, Private Colleges and Universities
Hybrid Dividends
Qualified Bicycle Commuting
Qualified Equity Grant
Qualified Opportunity Fund (QOF)
Qualified Tuition Program (QTP)
Substantial Built-in Loss Rules
Vehicle Provided by Your Employer
Waiver of Underpayment Penalty Due to Tax Reform