Table of 2018 Key Dollar Amounts and Limitations - Posted February, 2018

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The Winter 2018 issue of the Elite Quarterly continues where the Fall 2018 issue left off by focusing on key IRS regulations issued in 2018 as a result of the TCJA. Charitable Contributions Opportunity Zone tax incentives, Due Diligence, and Meals & Entertainment expenses are highlighted as practitioners adjust to an ever changing tax landscape. However, leading off this issue is an in depth discussion concerning the Centralized Partnership Audit Regime. What is the "imputed underpayment"? What powers does a "Partnership Representative" have? This topic has quietly flown under the radar, but answers to these questions are brought to light in this issue.

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Table of 2018 Key Dollar Amounts and Limitations – Posted February, 2018

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