Following publication of the Winter 2020 Edition of the Income Tax Regulations, the
IRS issued additional Treasury Decisions and Notices of Proposed Rulemaking, many of
which implement and interpret provisions of the Tax Cuts and Jobs Act. Due to the
significance of such guidance for 2019 tax compliance and for planning purposes,
Wolters Kluwer has published this Supplement to the 2020 Edition.
Income Tax Regulations: Tax Cuts and Jobs Act Final, Temporary, and Proposed
Regulations, Supplement includes the text of final, temporary, and proposed regulations
issued after publication of the Winter 2020 Edition of the Income Tax Regulations. This
publication includes final, temporary, and proposed regulations issued after November
6, 2019, through January 15, 2020.
Final and temporary regulations begin on page 1 and proposed regulations begin
on page 657.
The Summer 2020 Edition of the Income Tax Regulations will include all final,
temporary, and proposed regulations issued after November 6, 2019, through publication
of the Summer Edition.
