Skip to Content
Image of city hall in Antwerp, with flags from many countries.
Article

Alert: IRS issues proposed regulations on Section 250

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

Related Thinking

Close up view of a building with intricate architecture
April 28, 2025

Keep the good tax planning rolling: Section 1045 rollover of QSBS

Article 8 min read
People walking in front of the White House.
April 25, 2025

State and local tax advisor: April 2025

Article 15 min read
Video thumbnail
April 22, 2025

The basics of cost segregation

Video 3 min watch