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Year-End Tax Legislation Signed by the President

USA - January 2 2020 The House and Senate approved a year-end spending package, entitled the Further Consolidated Appropriations Act, 2020, H.R. 1865, 116th Congress…

Caitlin Rieser.

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, Charles J. Lavelle, Mark A. Loyd, Brett J. Miller, Bailey Roese.

IRS Issues Final Rules for Rental Real Estate Business Safe Harbor Under Section 199A

USA - September 27 2019 On January 18, 2019, the IRS published Notice 2019-07 (“Notice”), which proposed a safe harbor for when a rental real estate enterprise can be treated…

Caitlin Rieser.

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, Charles J. Lavelle, Mark A. Loyd, Brett J. Miller, Bailey Roese.

20% Small Business Income Tax Deduction Available to Estates and Trusts

USA - March 7 2019 In February, the IRS issued both final and additional proposed regulations detailing how estates, trusts and their beneficiaries can qualify for the…

John R. Cummins, John S. Lueken.