Other deductions, losses, exclusions, and business credits
Other deductions, losses, exclusions, business credits
KPMG reports
- Oct 2, 2020 - KPMG report: Final regulations on deductibility of meal and entertainment expenses (initial impressions)
- Aug 17, 2020 - KPMG report: Proposed regulations on qualified parking deductions
- Feb 25, 2019 - KPMG report: Tax rules for parking deductions, increased UBTI
- Apr 23, 2018 - KPMG report: Employer credit, paying employees for family or medical leave
Final regulations
Proposed regulations
Aug 17, 2020 - KPMG report: Proposed regulations on qualified parking deductions
Jun 19, 2020 - Proposed regulations: Qualified transportation and commuting expenses under section 274 (text of regulations)
Feb 24, 2020 - Proposed regulations: Deductibility of meal and entertainment expenses
Feb 21, 2020 - Proposed regulations: Deductibility of business meal expenses (text of regulations)
Feb 4, 2020 - Regulations pending OIRA review: Denial of deduction for fines, penalties
Sep 9, 2019 - Proposed regulations: Built-in gains and losses under section 382(h) (text of regulations)
Jul 24, 2019 - Proposed regulations: Determining built-in gains and losses (OIRA review completed)
Apr 12, 2019 - OIRA review of proposed regulations: Determining built-in gains and losses
Notices
Dec 10, 2018 - Notice 2018-99: Parking expenses as qualified transportation fringe benefits, nondeductible amount
Oct 3, 2018 - Notice 2018-76: Transitional guidance on deductibility of business meal expenses
Sep 25, 2018 - Notice 2018-71: Employer credit, for paid family and medical leave unavailable to section 501(c)(3) organizations
Sep 24, 2018 - Notice 2018-71: Employer credit for paid family and medical leave (Q&As)
Mar 27, 2018 - Notice 2018-23: Transitional guidance on expanded nondeductibility of certain fines, penalties and information reporting