Collected Comments on Proposed Tax Accounting Regs: Income Inclusion

The IRS has scheduled a public hearing for December 10 on proposed regulations (REG-104554-18; REG-104870-18) on the timing of income inclusion under section 451, reflecting changes made by the Tax Cuts and Jobs Act.

Documents

The following documents are available from Tax Analysts:

• Comments from Ivins, Phillips & Barker.

• Comments from Service Corporation International.

• Comments from Baker & McKenzie LLP on November 7, 2019, and November 8, 2019.

• Comments from Ivins, Phillips & Barker, on behalf of the International Cemetery, Cremation and Funeral Association.

• Comments from an unidentified entity.

• Comments from MFSolomon Tax Consulting LLC on October 29, 2019, and November 22, 2019.

• Comments from the Managed Funds Association.

• Comments from the American Bankers Association.