Definitions of R&E Expenditures Are Amended Under Final Rules
July 18, 2014Court Halts IRS Regulation of Contingent Fees for Refund Claims
July 18, 2014The new rules governing which costs of trusts and estates are subject to the 2% floor on miscellaneous deductions now apply to tax years beginning after Dec. 31, 2014, rather than to tax years beginning on or after May 9, 2014.
Source: AICPA – Tax