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CARES Act Guide: Overview of IRS Guidance Regarding Bonus Depreciation on Qualified Improvement Property

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law on March 27, 2020. Section 2307 of the CARES Act provides a technical correction to Public Law 115-97, commonly referred to as the...more

CARES Act Guide: Overview of IRS Guidance Allowing Partnerships to File Amended Returns

On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) into law. In part, the CARES Act provides certain retroactive tax relief for taxpayers for the taxable years...more

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