Articles

Results 1 to 5 of 9


CARES Act Increases Deductions for Certain Charitable Contributions

USA - March 30 2020 On March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act (CARES Act) was signed into law. The act, which provides assistance to…

Amy E. Heller, Andrew D. O'Gwynn, Ivan Taback

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…

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

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…

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

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…

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

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…

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