From the AICPA Journal of Accountancy website: The bill modifies the due dates for several common tax returns, overrules the Supreme Court’s Home Concrete decision, requires that additional information be reported on mortgage information statements, and requires consistent basis reporting between estates and beneficiaries.
To view the full article go to: http://www.journalofaccountancy.com/news/2015/jul/tax-return-due-dates-changed-201512746.html