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Proposed regs. reflect amendments to all-events test and advance payments

by Sally P. Schreiber, J.D. | Oct 17, 2018   ()
In REG-104872-18, the IRS has proposed removing regulations on advance payments and long-term contracts to reflect amendments to Sec. 451 by the law known as the Tax Cuts and Jobs Act, P.L. 115-97.

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Source: Journal of Accountancy

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