In April, the Department of the Treasury released the second round of regulations related to the opportunity zone program. Some highlights include...
Originally published in Middle Market Growth, the official publication...more
8/13/2019
/ Capital Assets ,
Capital Gains ,
Community Development ,
Economic Development ,
Investment Funds ,
Investors ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
S-Corporation ,
Safe Harbors ,
Tax Deferral ,
Tax Planning ,
Triggering Event ,
U.S. Treasury
In April, the Department of the Treasury released the much-anticipated second round of Treasury Regulations under section 1400Z-2 of the Internal Revenue Code (April Regulations). This article provides certain highlights of...more
7/1/2019
/ Capital Gains ,
Community Development ,
Economic Development ,
Internal Revenue Code (IRC) ,
Investment Funds ,
IRS ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Incentives ,
Tax Planning
Where Qualified Dividend Treatment Is Important, Serious Consideration Should Be Given to Ensuring the Company Is Eligible for Treaty Benefits Before Taking It Public.
Dividends generally are taxed at ordinary income...more
7/8/2015
/ Australian Stock Exchange ,
Capital Gains ,
Dividends ,
Initial Public Offering (IPO) ,
IRS ,
Jurisdiction ,
London Stock Exchange ,
Nasdaq ,
Publicly-Traded Companies ,
Qualified Foreign Corporation ,
Securities and Exchange Commission (SEC) ,
Stock Exchange ,
Stocks ,
Tax Rates ,
Tax Treaty ,
Toronto Stock Exchange