Tax Cuts and Jobs Act Guidance: Regulations

Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on Dec. 22, 2017. The IRS implemented this major tax legislation that affects both individuals and businesses. 

• REG-111950-20, Guidance on Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property under the Alternative Depreciation System for Purposes of Sections 250(b) and 951A(d) PDF
• NPRM-REG-101657-20, Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income PDF
• NPRM-REG-110059-20, Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6)
• NPRM-REG-124737-19, Coordination of Extraordinary Disposition and Disqualified Basis Rules PDF
• NPRM-REG-116475-19, Rollover Rules for Qualified Plan Loan Offset Amounts PDF
• REG-107213-18, Guidance under Section 1061; Notice of Proposed Rulemaking PDF
• REG-132766-18, Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 PDF
• NPRM-REG-112042-19, Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services
• NPRM-REG-107911-18, Proposed regulations under section 163(j) PDF
• NPRM-REG-127732-19, Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax
• NPRM-REG-125716-18, Consolidated Net Operating Losses
• NPRM-REG-119307-19, Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274
• NPRM-REG-117589-18, Statutory limitations on like kind exchanges
• NPRM-REG-118997-19, Dependent Defined; Notice of Proposed Rulemaking and Partial Withdrawal of Notice of proposed rulemaking
• NPRM-REG-122345-18, Tax on Excess Tax-Exempt Organization Executive Compensation
• NPRM-REG-100320-20, Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
• NPRM-REG-124810-19, Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction
• NPRM-REG-124327-19, Rehabilitation Credit Allocated over a 5-Year Period
• NPRM-REG-104591-18, Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect To Certain Fines, Penalties, and Other Amounts
• NPRM-REG-118295-18, Effect of 67(g) on Trusts and Estates
• NPRM-REG-106864-18, Unrelated Business Taxable Income Separately Computed for Each Trade or Business
• NPRM-REG-106013-19, Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments under Section 951A (Global Intangible Low-Taxed Income)
• NPRM-REG-132529-17, Computation and Reporting of Reserves for Life Insurance Companies
• NPRM-REG-100814-19, Meals and Entertainment Expenses Under Section 274
• NPRM-REG-132741-17, Income Tax Withholding from Wages
• NPRM-REG-125710-18, Revised Applicability Dates for Regulations under Section 382(h) Related to Built-in Gain and Loss
• NPRM-REG-100956-19, Source of Income from Certain Sales of Personal Property
• NPRM-REG-122180-18, Certain Employee Remuneration in Excess of $1,000,000 under IRC Section 162(m)
• NPRM-REG-107431-19, Treatment of Payments to Charitable Entities in Return for Consideration
• NPRM-REG-112607-19, Guidance on Base Erosion and Anti-Abuse Tax
• NPRM-REG-105495-19, Foreign Tax Credit
• NPRM-REG-131071-18, Eligible Terminated S Corporations PDF
• NPRM-REG-117062–18, Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries
• REG-128246-18, Contribution Limits Applicable to ABLE Accounts
• NPRM-REG-104223-18, Ownership attribution under section 958
• NPRM-REG-106808-19, Additional First Year Depreciation Deduction
• REG-125710-18, Regulations under Section 382(h) Related to Built-in Gain and Loss
• REG-104870-18, Taxable Year of Income Inclusion under an Accrual Method of Accounting
• REG-104554-18, Advance Payments for Goods, Services, and Other Items
• REG-101378-19, Determination of the Maximum Value of a Vehicle for Use with the Fleet-average and Vehicle Cents-per-mile Valuation Rules
• REG-105474-18, Guidance on Passive Foreign Investment Companies PDF
• REG-106877-18, Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities
• REG-118425-18, Section 199A Rules for Cooperative and their Patrons
• REG-101828-19, Guidance under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income)
• REG-106282-18, Limitation on Deduction for Dividends Received from Certain Foreign
• REG-105476-18, Withholding of Tax and Information Reporting with Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business PDF
• REG-120186-18 NPRM, Investing in Qualified Opportunity Funds PDF
• REG-120186-18, Request for Information on Data Collection and Tracking for Qualified Opportunity Zones PDF
• REG-103083-18, Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules
• REG-104464-18, Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income PDF
• REG-106706-18, Estate and Gift Taxes; Differences in the Basic Exclusion Amount
• REG-104352-18, Rules Regarding Certain Hybrid Arrangements PDF
• REG-134652-18, NPRM - Qualified Business Income Deduction PDF
• REG-113604-18, Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests PDF
• REG-104259-18, Base Erosion and Anti-Abuse Tax
• REG-104872-18, Removal of Regulations on Advance Payments for Goods and Long-Term Contracts PDF
• REG-105600-18, Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act
• REG-106089-18, Limitation on Deduction for Business Interest Expense
• REG-107163-18, Regulations to Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and to Update the Abatement Rules for Section 4966 and 4967 Taxes (TCJA added sections 4960 , Tax on excess tax-exempt organization executive compensation and 4968, Excise tax based on investment income of private colleges and universities to the Tax Code
• REG-103163-18, Modification of Discounting Rules for Insurance Companies
• REG-115420-18 (rescheduled), Investing in Qualified Opportunity Funds; Hearing
• REG-115420-18, Investing in Qualified Opportunity Funds
• REG-114540-18, Amount Determined Under Section 956 for Corporate United States Shareholders
• REG-104390-18, Guidance Related to Section 951A (Global Intangible Low-Taxed Income)
• REG-112176-18, Contributions in Exchange for State or Local Tax Credits
• REG-107892-18, Qualified Business Income Deduction (Income tax deduction for passthroughs)
• REG-104397-18, Additional First Year Depreciation Deduction (Bonus Depreciation for Certain Property) PDF
• REG-104226-18, Guidance Regarding the Transition Tax Under Section 965 and Related Provisions
• REG-103474-18, Tax Return Preparer Due Diligence Penalty under Section 6695(g) (Expands the scope of the tax return preparer due diligence penalty so that it applies with respect to eligibility to file a return or claim for refund as head of household.) PDF