188bet亚洲真人体育下载 Offers Recommendations on 2018-2019 IRS Guidance Priority List

的 American Institute of CPAs (188bet亚洲真人体育下载) has submitted more than 150 recommendations to the Internal Revenue Service (IRS) about items it believes should be included on the Service’s 2018-2019 Guidance Priority List.

188bet亚洲真人体育下载的 信 identifies and prioritizes guidance projects that it believes the U.S. Department of the Treasury and IRS should address through regulations, 收入裁决, 收入程序, notices and other published administrative guidance.  的 top priority recommendations relate to projects required as a result of the enactment of the 税 Cuts and Jobs Act.  Additional recommendations cover a wide range of individual, business and exempt organization tax issues, including projects related to international, 伙伴关系, crowdfunding and the sharing economy, virtual currency and estate and trust rules.

的 188bet亚洲真人体育下载 emphasized the importance of simplification when drafting guidance and urged the IRS to consider the following guidelines as part of the process:

• Use the simplest approach to accomplish a policy goal;
• Provide safe harbor alternatives;
• Offer clear and consistent definitions;
• Use horizontal drafting (a rule placed in one Internal Revenue Code section should apply in all other Code sections) to the greatest extent possible;
• Build on existing business and industry-standard record-keeping practices;
• Provide a balance between simple general rules and more complex detailed rules; and
• Match a rule’s complexity to the sophistication of the targeted taxpayers.

的 suggestions are listed under the 188bet亚洲真人体育下载 working group that developed them.  的 recommendations are listed in priority order within each category.