[{"articleAbstract":"The IRS finalized proposed rules on the disallowance of deductions for transportation fringe benefits, which was enacted by the law known as the Tax Cuts and Jobs Act.","articleTitle":"Final rules govern disallowed transportation fringe benefits","externalizedPath":"https://www.thetaxadviser.com/news/2020/dec/irs-disallowed-transportation-fringe-benefits","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2020/dec/irs-disallowed-transportation-fringe-benefits"},"sortDate":"2020-12-10T16:08:00.000-05:00"},{"articleAbstract":"Among the expiring provisions are the lower 7.5% AGI floor for medical expense deductions and the deduction for qualified tuition and related expenses.","articleTitle":"Several tax provisions set to expire at end of 2020","externalizedPath":"https://www.thetaxadviser.com/news/2020/dec/tax-provisions-expiring-in-2020","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2020/dec/tax-provisions-expiring-in-2020"},"sortDate":"2020-12-08T17:09:00.000-05:00"},{"articleAbstract":"The IRS finalized proposed regulations on the qualified plan loan rollover rules amended by the law known as the Tax Cuts and Jobs Act with just one change in response to a comment.","articleTitle":"IRS finalizes qualified plan loan rollover rules","externalizedPath":"https://www.thetaxadviser.com/news/2020/dec/irs-qualified-plan-loan-rollover-rules","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2020/dec/irs-qualified-plan-loan-rollover-rules"},"sortDate":"2020-12-08T13:50:52.000-05:00"}]