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- Title
Recommendations for the 2018-2019 Department of the Treasury and Internal Revenue Service Priority Guidance Plan Related to the Act.
- Abstract
The article presents recommendations from the American Bar Association Section of Taxation for the 2018-2019 U.S. Department of the Treasury and Internal Revenue Service Priority Guidance Plan related to the tax law. Topics of the recommendations covered topics including aggregation in consolidated groups, three-year average annual gross receipts, cost of goods sold, cross-border deductible payments for services, tax exemption, net income allocation, and interest expense limitation.
- Subjects
UNITED States; COST of sales; TAX deductions; INTERNAL revenue; CONSOLIDATED groups; TAX exemption; TAXATION of corporate profits
- Publication
Tax Lawyer, 2018, Vol 72, Issue 1, p1
- ISSN
0040-005X
- Publication type
Article