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IRS Issues Guidance Regarding Virtual Currency Transactions

USA - October 17 2019 On October 9, 2019, the Internal Revenue Service (IRS) issued long-awaited guidance relating to transactions involving virtual currencies, such as...

Edward E. Gonzalez, Steven J. Matays, Nathan W. Giesselman, Su Da.

Second Wave of Opportunity Zone Guidance Addresses Many Key Issues, Leaves Open Questions for Future Guidance

USA - May 21 2019 The Treasury Department and the Internal Revenue Service (the IRS) recently issued a second set of proposed regulations concerning the...

Sean Shimamoto, Sarah E. Ralph, David F. Levy, Meryl K. Chae, Nickolas Gianou, Vered Rabia, Nazmiye A. Gokcebay, Christian Husby.

New Guidance for Opportunity Zone Funds Clarifies Important Issues, Leaves Door Open to Additional Guidance

USA - November 13 2018 The Treasury Department and the Internal Revenue Service (IRS) recently released much-anticipated proposed regulations, as well as a related revenue...

Sean Shimamoto, Sarah E. Ralph, David F. Levy, Nickolas Gianou, Kenneth J. Betts, Vered Rabia.

Opportunity Zone Funds Offer New Tax Incentive for Long-Term Investment in Low-Income Communities

USA - August 1 2018 The Tax Cuts and JOBS Act enacted in late December 2017 created a new capital gains exemption for taxpayers who make long-term investments in...

Sean Shimamoto, Sarah E. Ralph, David F. Levy, Nickolas Gianou, Kenneth J. Betts, Vered Rabia.

New Regulations Dramatically Alter Partnership 'Disguised Sales' and Allocation of Partnership Liabilities

USA - October 10 2016 On October 4, 2016, the Internal Revenue Service and the Treasury Department issued a sweeping package of proposed, temporary and final regulations...

David Polster, Sarah E. Ralph, Edward E. Gonzalez, David F. Levy, Brian Krause.