Tax Notes Talk

Tax Notes Today Legal Reporter Eric Yauch discusses the final section 199A regulations and the IRS's FAQ on the application of the new passthrough deduction.

For additional coverage, read these articles in Tax Notes:

•  IRS Sneaks ‘Nasty Surprise’ Into Expanded 199A FAQ
• Business Separation Under 199A Remains a Mystery
• Whether a Taxpayer Qualifies for 199A Depends on Who You Ask
• What Constitutes a Triple Net Lease for the 199A Safe Harbor?
• Rental Owners Realizing 199A Complexity as Filing Season Advances
• Separate Business Language Tweaked in Final 199A Regs
• Final 199A Rules Provide Answers to Some Structuring Questions
  
  
  
  
  
  
  
  
  
  
  

In a phone interview, Jonathan Curry talks to Brad Dillon of Brown Brothers Harriman about estate planning trends following the Tax Cuts and Jobs Act, as well as what keeps planners up at night ahead of the 2020 election.

Stephanie Cumings discusses the Opportunity Zone program and the highlights of the new proposed regulations.

For additional coverage, read these articles in Tax Notes: 

• O-Zone Regs May Not Totally Bar Triple Net Leases
• O-Zone Regs Don’t Address Practical Tiered-Partnership Issue
• New Proposed O-Zone Regs May Be the Last, Officials Say
• Carried Interest Benefits Curbed for Some O-Zone Investments
  
  
  
  
  
  
  

In part 2 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss her impending retirement, her work as the national taxpayer advocate, and her future plans.

In part 1 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss the filing season, the Taxpayer First Act (H.R. 1957), the disclosure of program manager technical advice, and congressional efforts to get President Trump's tax returns.

For additional coverage, read these article in Tax Notes:

• Treasury Misses Dems’ Deadline for Handing Over Trump’s Returns
• House Approves IRS Reform Measure Despite Free File Fight
• Release of Emailed Chief Counsel Advice Dropped 17 Percent
• Taxpayer Advocate: IRS Using Email to Avoid Advice Disclosure
  
  
  
  
  
  
  

Raymond Wynman, the managing director of Global Tax Management’s International Tax practice, discusses the final rules on section 965, specifically the 965(b) basis-shifting election and the specified payment rule.

In our special April Fools' episode, Tax Notes reporters recount some of their favorite stories of tax protester arguments. 

Stephanie Johnston talks to Grace Perez-Navarro, deputy director of the OECD's Centre for Tax Policy and Administration, about its public consultation in Paris to address taxing the digital economy, and Ryan Finley and Johnston discuss the consultation document in detail.

For additional coverage, read these articles in Tax Notes:

• Making Waves: OECD Navigates Debate on Tax Rules for Digital Age
• Simplicity Is Key in OECD Anti-Base-Erosion Proposal
• U.S.-Style Minimum Taxation May Spread Without OECD Coordination
• U.S., European Officials See Digitalized Economy Deal as Likely
• OECD’s Latest Digital Tax Consultation Draws Robust Response
• OECD Tax Proposals Tackling Digital Economy Draw Mixed Reactions
  
  
  
  
  
  
  
  
  
  
  

Mike Minihan of BX3 Capital discusses the cryptocurrency market and its regulatory and tax environment.

William Hoffman checks in on the the first round of tax filings under the Tax Cuts and Jobs Act, including the data on refunds and the effect of the government shutdown on the filing season.

For more detailed coverage, read these articles in Tax Notes:

• Refunds Turn Higher, but Treasury Warns of Changes
• Policymakers Debate Causes, Remedy for Tax Refund Lag
• Economic Analysis: Will Disappointing Refunds Derail the TCJA?
• IRS Recovery From Shutdown ‘Amazing,’ Rettig Says
• Don’t Blame Smaller Refunds on Withholding Tables, Says Treasury
• Tax Refunds Turn Into Political Football as Treasury Calls Foul
• Filing Season Stats Down Across the Board in First IRS Numbers
• Neither Bang Nor Whimper, Filing Season Starts With a Grind