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Editor: Susan Minasian Grais, CPA, J.D., LL.M. The IRS issued final regulations (T.D. 9914) on eligible terminated S corporations (ETSCs) and distributions of money from those corporations after the post-termination transition period (PTTP). The final regulations implement provisions added by the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, and adopt with some modifications proposed regulations issued in 2019. Background The TCJA added two provisions on ETSCs to the Code in Secs.
2566 | In Person Training | Update | Scheduled Wednesday, December 4, 2019 8:30am - Thursday, December 5, 2019 5:00pm Download to calendar The Oklahoma Tax Institute is the OSCPA’s most comprehensive tax and financial planning event of the year. Featured topics include medical marijuana, 199A regulations, OTC legislation, data security, gaming taxation and much more. Earn up to 16 hours of recommended CPE credit, including two hours of ethics.
As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.
