Accounting Methods Spotlight Q3 2019
September 2019
Overview
This quarter’s Accounting Methods Spotlight newsletter features:
- BATS Global Market Holdings case under Section 199 scheduled for trial
- Section 451 proposed regulations and method change revenue procedure issued
- Final regulations remove Reg. sec. 1.451-5
- Bonus depreciation regulations finalize and propose rules
- Rev. Proc. 2019-33 provides guidance on bonus depreciation elections
- IRS and Treasury publish proposed regulations applying Section 199A to cooperatives
- PLRs hold that property sales under imminent threat of condemnation qualify under Section 1033
- Taxpayer entitled to Section 1341 relief for repayment of income paid to spouse
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