Seyfarth Synopsis: On June 12, 2020, the US Department of Treasury (the “Treasury”) promulgated proposed treasury regulations (the “Proposed Regulations”) under section 1031 (“Section 1031”) of the Internal Revenue Code of...more
On April 9, 2020, following issuance by the President of the United States of an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act on March 13, 2020, the Secretary of the U.S....more
4/10/2020
/ Coronavirus/COVID-19 ,
Deadlines ,
Guidance Update ,
IRS ,
Like Kind Exchanges ,
Opportunity Zones ,
Secretary of the Treasury ,
Section 1031 Exchange ,
Stafford Act ,
Tax-Deferred Exchanges ,
Time Extensions ,
Trump Administration
This is the third issue in a planned series of alerts designed to provide an in-depth analysis on topics related to tax reform.
Background
On November 2, 2017, House Republicans introduced the Tax Cuts and Jobs Act...more
12/19/2017
/ Business Taxes ,
Carried Interest ,
Corporate Taxes ,
EBITDA ,
Income Taxes ,
International Tax Issues ,
Legitimate Business Interest ,
Like Kind Exchanges ,
Local Taxes ,
Mortgage REITS ,
Pass-Through Entities ,
State Taxes ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration