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Final Opportunity Zone Regulations Released

USA - December 20 2019 On December 19, 2019, the Treasury Department and IRS released final opportunity zone regulations. The release comes just days before the end of the…

Caitlin Rieser, Ryan Dunn, Stephanie M. Bruns, Ross D. Cohen, Mark A. Loyd, Brett J. Miller, Bailey Roese.

IRS to Cryptocurrency Owners: "We know who you are"

USA - August 13 2019 The IRS has begun sending letters to 10,000 cryptocurrency owners after having successfully acquired transaction records in a John Doe summons from…

Caitlin Rieser, Ryan Dunn, Stephanie M. Bruns, Ross D. Cohen, Mark A. Loyd, Brett J. Miller, Bailey Roese.

IRS provides safe harbor for 20% pass-through deduction for rental real estate

USA - January 24 2019 I. Introduction On January 18, 2019, the IRS published much anticipated guidance addressing the question of whether rental real estate businesses can…

Stephanie M. Bruns, Ross D. Cohen, Mark A. Loyd, Brett J. Miller, Bailey Roese.

IRS continues to release guidance for the new centralized partnership audit regime

USA - August 21 2018 The IRS continues to issue both final and proposed regulations clarifying the operation of the centralized partnership audit regime. The centralized…

Stephanie M. Bruns, Ross D. Cohen, Mark A. Loyd, Brett J. Miller, Bailey Roese.

New Partnership Audit Rules Amended by the Consolidated Appropriations Act, 2018

USA - May 4 2018 Beyond its federal funding provisions, the Consolidated Appropriations Act, 2018 ("Act"), signed into law on March 23rd, also contains a number of…

Stephanie M. Bruns, Ross D. Cohen, Mark A. Loyd, Brett J. Miller, Bailey Roese.