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Article

Alert: IRS issues proposed regulations on Section 250

Authors: Kellie Becker, Ben Cote

March 15, 2019 / 5 min read

The IRS issues proposed regulations on Sec. 250, providing favorable treatment for individual taxpayers with a GILTI inclusion who make an election under Sec. 962.

The IRS issues proposed regulations on Sec. 250, providing favorable treatment for individual taxpayers with a GILTI inclusion who make an election under Sec. 962. Ordinarily, this was only available to C corporations.

In our alert, we discuss:

Read the full alert

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