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Tax Alert - 2017 Installment Sale Tax Planning to Benefit From Pending Income Tax Rate Decreases

USA - April 3 2017 Congress and the Trump Administration have expressed a strong desire for new legislation to significantly reduce individual and corporate income tax…

Jeffrey A. Goldman

New Tax Regulations Significantly Impact Many Common Partnership Transactions

USA - December 8 2016 The Treasury recently issued several new final, temporary and proposed regulations under Code Sections 704, 707 and 752 (the "New Regulations")…

Jeffrey A. Goldman, Robert W. Nelson

Qualified Opportunity Zones: A New Tax-Advantaged Investment Strategy

USA - August 6 2018 The 2017 tax act (Pub. L. No. 115-97) introduced a new program designed to encourage investments in low-income communities throughout the country that…

Anthony Ilardi, Andrew P. Scott

Significant Changes Made to Partnership Tax Audit Procedures Will Require Modifications to Partnership Agreements

USA - December 18 2015 On November 2, President Obama signed the Bipartisan Budget Act of 2015 (the "Act"), which significantly changes the procedures for tax audits of…

Jeffrey A. Goldman, Anthony Ilardi, Jr., William C. Lentine, Robert W. Nelson

Tax Court reaffirms that a tax lien attaches to property held in tenancy by the entireties: United States v. Barczyk

USA - January 26 2012 The Supreme Court of the United States recently denied the taxpayer's petition for certiorari in United States v. Barczyk, 6th Cir. No. 10-1498 (Aug. 18, 2011) cert denied (Jan. 17, 2012).

Michael G. Cumming, Anthony Ilardi, Jr., Katherine C. Murphy, Wayne D. Roberts