ABA Meeting: Key Insights Into TCJA Guidance

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Eric Yauch and Andrew Velarde highlight the major themes that came up at the American Bar Association Section of Taxation meeting in Washington, including interesting insights into recent and coming regulations.

For more coverage of the ABA meeting, read these articles in Tax Notes:

• IRS Considering More Safe Harbors in O-Zone Rules
• Partnerships Can Defer Section 1231 Gain Under O-Zone Rules
• Treasury Carefully Considering Interest Definition in Final Rules
• Triple Net Lease Changes Likely in Final 199A Safe Harbor
• IRS Won’t Be as Forgiving of TCJA Comment Deadlines
• Wilkins Predicts Temporary Regs Will Disappear From Rulemaking
• Treasury, IRS Open to Suggestions on PTI Simplification
• U.S. Officials Urging Delay of DSTs as Negotiations Continue
• Looming Tax Court Trial Will Test Economic Substance Doctrine
• Bridging the Guidance Enforcement Gap Is IRS Priority