Episode Details

Jonathan Curry and Andrew Velarde discuss the draft regulations Tax Notes obtained from the Office of Information and Regulatory Affairs.

For additional coverage, read these articles in Tax Notes:

• New OIRA Drafts Reveal Tweaks to TCJA Guidance
• OIRA Leadership Shuffle Opens Door to Tax Reg Review Shake-Up
• OIRA’s Tax Reg Reviews Remain a ‘Black Box’ Despite Draft Regs
• Spotlight on OIRA’s Review Process Eases Politicization Concerns
• OIRA’s Imprint on Tax Regs Revealed in New Cache of Documents

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.