{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"2026-04-20 Final Regulations Issued on Qualified Tip Income","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;nbsp; ","author_name":"Federal Tax Update Podcast","author_url":"http:\/\/oscpa.libsyn.com","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/40926360\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/content\/200948720"}