Each year the IRS posts a list of areas for which it plans to issue guidance. The IRS doesn’t get to all of them (e.g., the matter of the extent to which LLC members are subject to self-employment tax has been on the list for many years). However, the 2016-2017 Priority Guidance Plan contains 281 projects, including health care matters and implementation of legislative changes, that the IRS hopes to get to by the end of June 2017.
Barbara Weltman
Big Ideas for Small Business
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