Accounting Methods Spotlight / Q4 2019

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December 2019

This quarter’s newsletter features:

  • IRS and Treasury publish proposed regulations incorporating Section 170 safe harbors
  • IRS and Treasury issue BEAT final and proposed regulations
  • Final regulations provide procedures to accelerate disaster loss deductions
  • IRS updates automatic accounting method change revenue procedure
  • IRS finalizes Section 199A safe harbor for rental real estate
  • Revenue ruling provides guidance on cryptocurrency
  • Section 121 exclusion applies first to destroyed dwelling unit, then to sale of underlying land
  • Taxpayer may increase Section 48 credit on amended return following accounting method change
  • Court denies summary judgment in Section 199 ‘benefits and burdens’ case 

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