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| IRS posts Q&A on Section 165 transition tax | | By Michael Cohn 2 min read
| | The Internal Revenue Service offered additional information for multinational companies repatriating their foreign profits under the Tax Cuts and Jobs Act. | |
| SEC offers guidance on opportunity zone investments | | By Michael Cohn 2 min read
| | The Securities and Exchange Commission teamed up with the North American Securities Administrators Association to explain the application of federal and state securities laws to opportunity zone investments. | |
| AICPA recommends changes in accounting for small-biz taxpayers | | By Michael Cohn 2 min read
| | The American Institute of CPAs has sent a set of recommendations to the Internal Revenue Service about accounting methods for small-business taxpayers and how to determine whether a taxpayer qualifies as a small business. | |
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