FICPA Podcasts

Federal Tax Update: Section 451

September 16, 2019

https://vimeo.com/359997960

https://www.currentfederaltaxdevelopments.com/podcasts/2019/9/14/section-451-week

 

This week we look at:

  • Students learns real life lesson on taxation of prizes, and we get a tax history lesson
  • Proposed regulations issued for advance payments under TCJA §451(c)
  • Proposed regulations issued for §451(b) revenue conformity added by TCJA