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  <title>2026-04-20 Final Regulations Issued on Qualified Tip Income</title>
  <description>This week we look at:   A Technical Analysis of the Final Section 224 Regulations on the Qualified Tip Deduction   Analysis of Proposed Regulations on Information Reporting Thresholds and Wagering Losses (REG-113229-25)   U.S. District Court Splits Its Ruling on Micro-Captive Disclosure Mandates   IRS Reduces Enrolled Agent Special Enrollment Examination User Fees: An Analysis of the Interim Final and Proposed Regulations   Taxation of Terminated Life Insurance Policies: An Analysis of Constructive Receipt and Investment Interest   &amp;amp;nbsp; </description>
  <author_name>Federal Tax Update Podcast</author_name>
  <author_url>http://oscpa.libsyn.com</author_url>
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