Articles

Results 1 to 5 of 17
Most popular |Most recent


When is a Partnership Really a Partnership for Tax Purposes?

USA - June 6 2016 In recent years, the IRS has successfully challenged the status of many "investment" arrangements as "partnerships" for federal tax law purposes…

F Drops: It is Not a Profane Concept for S Corporations!

USA - September 23 2019 While partnership vehicles (particularly multi-member LLCs) are ordinarily the flow-through entity of choice, many businesses - especially…

Treasury and IRS announce designation of Opportunity Zones for 18 States

USA - April 12 2018 The Tax Cut and JOBS Act of 2017 (TCJA) established a new economic development incentive, known as an “Opportunity Zone”. An Opportunity Zone is…

Craig W. Hammond.

U.S. tax reform - what it means for the gaming and hospitality industry

USA - February 26 2018 Against all odds, Congress, on a straight party-line vote, enacted the most significant tax reform the U.S. has witnessed in more than 30 years. The…

U.S. tax reform - what it means for the gaming and hospitality industry

USA - February 20 2018 Against all odds, Congress, on a straight party-line vote, enacted the most significant tax reform the U.S. has witnessed in more than 30 years. The…