Accounting Methods Spotlight Q3 2019

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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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Christine Turgeon

Partner, Federal Tax Services Leader, PwC US

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