Mondaq USA: Tax > Capital Gains Tax
Day Pitney LLP
On April 17, the IRS issued proposed regulations that provide new guidance for investors seeking to invest in qualified opportunity funds (each, a QOF), a new investment program designed to incentivize long-term investment ...
Ostrow Reisin Berk & Abrams
Investments in the funds can bring some impressive tax benefits.
Jeffer Mangels Butler & Mitchell LLP
Different rates and withholding amounts generally apply to these two categories of income, as described below.
Womble Bond Dickinson
The 2017 Tax Cut and Jobs Act ("TCJA") introduced a number of provisions that fundamentally change the way that the US taxes income from the foreign operations of US groups
Cooley LLP
Upon early exercise, the optionholder receives common stock that is subject to the same vesting schedule that applied to the stock option.
Holland & Knight
It has been more than a year since the passage of the Tax Cuts and Jobs Act of 2017...
Smith Gambrell & Russell LLP
According to Giving USA, in 2017 Americans contributed $410.02 billion to charity, crossing the $400 billion mark for the first time
Proskauer Rose LLP
The passthrough deduction provides a maximum effective rate of 29.6%.
Womble Bond Dickinson
The Federal tax reform bill passed at the end of 2017 made voluminous changes to the Federal tax code, but one relatively small section ...
Ward and Smith, P.A.
Interest in Qualified Opportunity Zones ("QOZs") has increased since October 29, 2018, when the Department of the Treasury and the Internal Revenue Service ...
Ruchelman PLLC
Code §864(c)(8) was enacted on December 22, 2017, by Public Law 115-97 ("P.L. 115-97").
Hall Booth Smith, P.C.
So, do you have a desire to gift or bequeath money to your favorite charitable organization, but are concerned that either (i) you will need the income generated by the property during your retirement or ...
Cadwalader, Wickersham & Taft LLP
Regulators have cautioned that LIBOR—which serves as a reference rate for approximately $35 trillion dollars of debt and derivatives—will be phased out as early as the end of 2021.
Ropes & Gray LLP
The term ‘private equity' is defined by the British Private Equity and Venture Capital Association as ‘any medium to long term finance provided in return for an equity stake in potentially high
Dickinson Wright PLLC
If property is held by someone at their death, the "basis" in the property used by the seller to determine taxable gain on its sale is re-set to the fair market value at the date of death.
Ropes & Gray LLP
The Internal Revenue Service (IRS) and other global taxing authorities are continuing to focus on bringing taxpayers who hold cryptocurrencies into compliance.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Do you have a tech business that you operate as a pass-through entity?
Ostrow Reisin Berk & Abrams
The IRS has released final regulations and additional guidance on the QBI deduction just before the first tax season where taxpayers can claim the deduction.
Bowditch & Dewey
Real Reporter published "Op Funds Expand Deferral Paths for CRE Investors" by Paul Bauer and Matt Morris on November 29, 2018. Below is an excerpt from the article:
Berman Fink Van Horn P.C.
The Opportunity Zone Program provides almost anyone that will realize capital gains from an investment an opportunity to do some good while also doing well.
Most Popular Recent Articles
Proskauer Rose LLP
The passthrough deduction provides a maximum effective rate of 29.6%.
Jeffer Mangels Butler & Mitchell LLP
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
Ostrow Reisin Berk & Abrams
Investments in the funds can bring some impressive tax benefits.
Jeffer Mangels Butler & Mitchell LLP
Different rates and withholding amounts generally apply to these two categories of income, as described below.
Womble Bond Dickinson
The 2017 Tax Cut and Jobs Act ("TCJA") introduced a number of provisions that fundamentally change the way that the US taxes income from the foreign operations of US groups
Cooley LLP
Upon early exercise, the optionholder receives common stock that is subject to the same vesting schedule that applied to the stock option.
Akin Gump Strauss Hauer & Feld LLP
Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) ...
Ostrow Reisin Berk & Abrams
The IRS has released final regulations and additional guidance on the QBI deduction just before the first tax season where taxpayers can claim the deduction.
Stroock & Stroock & Lavan LLP
The tax reform legislation of December 2017 added new provisions offering tax benefits to investors reinvesting taxable gain into designated Qualified Opportunity Zones
Anaford Attorneys
Usufruct is typically used as an advantageous estate planning technique in Europe and in particular in France. However, in situations where US tax laws come into play, the advantages of using it can be diminished or negated, depending on ....
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