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Treasury Releases Corrections to Final Qualified Opportunity Zone Regulations

USA - May 12 2020 The United States Treasury Department (“Treasury”) recently issued correcting amendments (the “Amendments”) to the final regulations (the “Final…

Drew Hermiller, C. Wells Hall, III

Treasury Releases Guidance for Taxpayers Seeking to Take Advantage of CARES Act Provisions Relaxing Interest Deduction Limitations and Providing Full Expensing of Qualified Improvement Property

USA - April 28 2020 The United States Treasury Department (“Treasury”) recently issued (i) Revenue Procedure 2020-22 setting forth procedures for taxpayers to withdraw an…

Sabrina Conyers, Drew Hermiller, Maurice D. Holloway, C. Wells Hall, III

Tax Report - Qualified Opportunity Zones: Final Regulations Released

USA - January 9 2020 On December 19, 2019, the United States Treasury Department (“Treasury”) issued final regulations (the “Final Regulations”) under Section 1400Z of the…

Sabrina Conyers, Samantha D'Angelo, Kay A. Gordon, Chip Gray, Drew Hermiller, Maurice D. Holloway, C. Wells Hall, III, Erin Reeves McGinnis, William S. Richmond

Avoiding Partnership Disguised Sales in Qualified Opportunity Fund Investments

USA - August 27 2019 Much attention has been given to qualified opportunity zones (QOZs)—economically distressed communities where new investments, under certain…

Proposed Regulations on Charitable Contributions and State and Local Tax Credits and Deductions

USA - September 21 2018 The United States Treasury Department and the IRS issued Prop. Reg. §1.170A-1(h)(3) (the “Proposed Regulations”) in late August, in response to state…

Jeffrey K. Gurney, Drew Hermiller, Maurice D. Holloway, C. Wells Hall, III, Kenneth A. Janik, George B. Wolfe