2025-10-06 Guidance Push in Shutdown Week

This week we look at IRS Updates PTIN User Fee Withdrawal of Corporate Reorganization Proposed Regulations IRS FY2026 Shutdown Contingency Plan Guidance on Rural Qualified Opportunity Zones New Interim Guidance on the Corporate AMT Tax Relief Extension for Terroristic Action in Israel Final Regulations on Interest Capitalization for Improvements Eighth Circuit Reverses Tax Court in 3M on Blocked Income District Court Finds § 501(c)(4) Standards Unconstitutionally Vague Two Tax Court Opinions in Green (Hobby Lobby)