The U.S Department of the Treasury and the Internal Revenue Service on June 24, 2020 issued final tax regulations ("Final Regulations") that permit a regulated investment company (“RIC”) to report to its shareholders the...more
7/11/2020
/ Dividends ,
Final Rules ,
Investment Companies ,
IRS ,
Pass-Through Entities ,
Real Estate Investments ,
REIT ,
RICs ,
Shareholders ,
Tax Cuts and Jobs Act ,
Tax Deductions
The final version of the proposed Tax Cuts and Jobs Act (the “Act”) was released on December 15, 2017. This legislation, unless amended again, is expected to be voted on this week in the U.S. House of Representatives and the...more
12/20/2017
/ 529 Plans ,
Bonds ,
Corporate Taxes ,
Estate Tax ,
Fund Managers ,
Gift Tax ,
Income Taxes ,
Investment Funds ,
Legitimate Business Interest ,
Master Limited Partnerships ,
Net Operating Losses ,
Partnerships ,
Pass-Through Entities ,
Proposed Legislation ,
Registered Investment Companies (RICs) ,
REIT ,
Small Business Investment Company ,
Tax Credits ,
Tax Cuts ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
Tuition
The U.S. Senate passed its version of the GOP tax reform bill, the Tax Cuts and Jobs Act (the “Senate Bill”), on Saturday, December 2, 2017. Shortly before approving the Senate Bill, the U.S. Senate adopted a Manager’s...more
12/6/2017
/ Alternative Minimum Tax ,
Carried Interest ,
Corporate Taxes ,
Deductions ,
EBITDA ,
Estate Tax ,
FIFO ,
Individual Mandate ,
International Tax Issues ,
Mortgages ,
Net Operating Losses ,
Pass-Through Entities ,
Pending Legislation ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
UBTI