On April 12, 2024, the Treasury Department and Internal Revenue Service (IRS) issued proposed Treasury Regulations (REG-115710-22) providing comprehensive guidance for applying the one-percent excise tax owed on corporate...more
5/24/2024
/ Acquisitions ,
Excise Tax ,
Fair Market Value ,
Individual Retirement Account (IRA) ,
Initial Public Offering (IPO) ,
IRS ,
Leveraged Buyout ,
Liquidation ,
Mergers ,
Proposed Guidance ,
Proposed Regulation ,
Reporting Requirements ,
Special Purpose Acquisition Companies (SPACs) ,
Stocks ,
U.S. Treasury
On June 11, 2020, the U.S. Treasury Department released highly anticipated proposed Treasury Regulations on like-kind exchanges under Section 1031 (the “Proposed Regulations”). The Proposed Regulations provide much-needed...more
Treasury Issues Highly Anticipated Guidance for the Implementation of Opportunity Zone Program -
On October 19, 2018, the Treasury Department issued highly anticipated guidance on investment in qualified opportunity zones...more
11/1/2018
/ Capital Gains ,
Community Development ,
Economic Development ,
IRS ,
Low Income Housing ,
New Guidance ,
Opportunity Zones ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Tax Cuts and Jobs Act ,
U.S. Treasury