IRM Interim Guidance: Updates, Clarifications for 2017 Tax Act (IRC §1400Z-2)

Revision to Internal Revenue Manual 21.7.4 that would provide clarification and new sections for the 2017 tax act, Pub. L. No. 115-97, released April 24. For example, IRM modifications included an updated Family Medical Leave Act section dealing with Form 8994, Employer Credit for Paid Family and Medical Leave (FMLA), and a new section for Opportunity Zone Fund investments. [wi-21-1218-1564 (Dec. 19, 2018)]

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