2019-09-16 Section 451 Week - a podcast by The Ohio Society of CPAs

Current Federal Tax Developments for the week of September 16, 2019: §451 Week

• Students learns real life lesson on taxation of prizes, and we get a tax history lesson
• Proposed regulations issued for advance payments under TCJA §451(c)
• Proposed regulations issued for §451(b) revenue conformity added by TCJA

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