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Searching Content indexed under Capital Gains Tax by Arnold & Porter ordered by Published Date Descending.
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IRS Issues Second Set Of Proposed Regulations On Qualified Opportunity Zone Tax Incentives
On April 17, 2019, the US Internal Revenue Service (IRS) issued its second set of proposed regulations (the April Regulations) regarding the new "qualified opportunity zone" (QOZ)...
United States
7 May 2019
2
Update On Proposed IRS Regulations On Qualified Opportunity Zone Tax Incentives
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)
United States
17 Jan 2019
3
IRS Issues Proposed Regulations On Qualified Opportunity Zone Tax Incentives
The Regulations provide much-needed guidance, although a number of significant open questions remain.
United States
12 Nov 2018
4
Grecian Magnesite Decision Could Have Significant Tax Implications For Non-Us Investors In A US Fund
In a recent case, Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, the Tax Court declined to follow the longstanding position of the IRS in Revenue Ruling 91-32 that a non-US partner...
United States
28 Sep 2017
5
Preparing Your Estate Plan For Tax Reform
On April 25, 2017, the White House announced its plan for tax reform, in an outline called "2017 Tax Reform for Economic Growth and American Jobs" (the White House Plan).
United States
14 Jun 2017
6
PATH Act Creates Changes To FIRPTA And REIT Rules
These provisions are of particular relevance to non-US and other investors in US real estate.
United States
29 Dec 2015
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