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IRS issues guidance on transition tax on foreign earnings

IR-2017-212, December 29, 2017 — The Treasury Department and the Internal Revenue Service today issued Notice 2018-07, which provides guidance for computing the “transition tax” under recent tax legislation enacted on December 22, 2017.

IRS Advisory: Prepaid real property taxes may be deductible in 2017 if assessed and paid in 2017

IR-2017-210, December 27, 2017 — The Internal Revenue Service advised tax professionals and taxpayers today that pre-paying 2018 state and local real property taxes in 2017 may be tax deductible under certain circumstances.