Mondaq USA: Tax > Capital Gains Tax
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.
BakerHostetler
It's hard to read about developments in the cryptocurrency space without seeing articles about token thefts, post-initial coin offering declines in value ...
Mintz
The federal Tax Cuts and Jobs Act of 2017 created a tax incentive program (the "Opportunity Zone Program") that has the potential to provide a significant amount of funding for the development of renewable energy projects.
Arnold & Porter
The Tax Cuts and Jobs Act (Tax Act), enacted in December 2017, offers new tax incentives for taxpayers that invest through special investment vehicles known as "qualified opportunity funds" (QOFs)
Ruchelman PLLC
Prior to 2018, widely-used tax plans of U.S.-based multinational groups were designed to achieve three basic goals in connection with European operations: (i) the reduction of European taxes ...
Mayer Brown
On December 20, 2018, the US Department of Treasury and the IRS released proposed regulations under Section 864(c)(8) of the Code on the treatment of a foreign partner's transfer of an interest in a partnership...
Kramer Levin Naftalis & Frankel LLP
The 2017 Tax Cuts and Jobs Act created new tax incentives for investing in the U.S. Among these is an opportunity to defer capital gains tax by reinvesting such gains in qualified opportunity funds
Mayer Brown
Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules.
Bowditch & Dewey
BOSTON — The Tax Cuts and Jobs Act of 2017 created the Opportunity Zone program which provides real estate investors a new tool to defer gains from sales or exchanges of capital assets...
McLane Middleton, Professional Association
Buried in the 2017 tax bill is a tax deferral and basis boosting provision aimed at luring investors to fund real estate development projects and new businesses in distressed, low-income communities.
Stroock & Stroock & Lavan LLP
Earlier this month, we invited you to send us your Qualified Opportunity Zone questions in advance of a panel we hosted on the cutting-edge tax issues surrounding this new program ...
Withers LLP
On Oct. 19, 2018, the IRS released much anticipated guidance regarding opportunity zone funds
Stites & Harbison PLLC
On October 19, 2018, the U.S. Department of Treasury and the Internal Revenue Service released the first set of the proposed regulations.
Proskauer Rose LLP
Impact Of Proposed Regulations Under Section 956 On Lending Arrangements Involving U.S. Corporate Borrowers
Hunton Andrews Kurth LLP
Did you exercise (or are planning to exercise) an incentive stock option ("ISO") during calendar year 2018?
Most Popular Recent Articles
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
Ruchelman PLLC
Prior to 2018, widely-used tax plans of U.S.-based multinational groups were designed to achieve three basic goals in connection with European operations: (i) the reduction of European taxes ...
Mayer Brown
On December 20, 2018, the US Department of Treasury and the IRS released proposed regulations under Section 864(c)(8) of the Code on the treatment of a foreign partner's transfer of an interest in a partnership...
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.
Arnold & Porter
The Tax Cuts and Jobs Act (Tax Act), enacted in December 2017, offers new tax incentives for taxpayers that invest through special investment vehicles known as "qualified opportunity funds" (QOFs)
Mintz
The federal Tax Cuts and Jobs Act of 2017 created a tax incentive program (the "Opportunity Zone Program") that has the potential to provide a significant amount of funding for the development of renewable energy projects.
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.
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) ...
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:
BakerHostetler
It's hard to read about developments in the cryptocurrency space without seeing articles about token thefts, post-initial coin offering declines in value ...
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