Treasury Provides Additional Clarity on Opportunity Zones by Issuing Second Round of Proposed Regulations -
On April 17, 2019, the U.S. Department of the Treasury issued its second set of proposed regulations (the “New...more
4/25/2019
/ Anti-Abuse Rule ,
Business Operations ,
Capital Gains ,
Capital Gains Tax ,
Commercial Leases ,
Community Development ,
Community Reinvestment Act ,
Economic Development ,
Investment Funds ,
Investors ,
Low Income Housing ,
Opportunity Zones ,
Original Use ,
Partnerships ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Reinvestment Funds ,
REIT ,
Residential Leases ,
S-Corporation ,
Tangible Property ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Incentives ,
U.S. Treasury
Due to the significant changes to the Internal Revenue Code (“Code”) made by the Tax Cuts and Jobs Act (“Tax Act”) at the end of last year, the Department of the Treasury has been very busy issuing guidance and proposed...more
8/28/2018
/ Aggregation Rules ,
Anti-Abuse Rule ,
Business Taxes ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Partnerships ,
Pass-Through Entities ,
Proposed Regulation ,
S-Corporation ,
Specified Service Trade Or Business (SSTB) ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Planning ,
U.S. Treasury ,
W-2 ,
Wage and Hour