This week we look at:

• A Technical Analysis of the Final Section 224 Regulations on the Qualified Tip Deduction

• Analysis of Proposed Regulations on Information Reporting Thresholds and Wagering Losses (REG-113229-25)

• U.S. District Court Splits Its Ruling on Micro-Captive Disclosure Mandates

• IRS Reduces Enrolled Agent Special Enrollment Examination User Fees: An Analysis of the Interim Final and Proposed Regulations

• Taxation of Terminated Life Insurance Policies: An Analysis of Constructive Receipt and Investment Interest