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IRS Finalizes Opportunity Zone Regulations

USA - February 14 2020 On December 19, 2019, the Internal Revenue Service (IRS) issued long-awaited final regulations (TD 9889) that govern the extent to which tax benefits...

Michael T. Donovan, Rachel P. Kent.

Final Qualified Opportunity Zone Regulations in Detail

USA - February 14 2020 On December 19, 2019, the Internal Revenue Service (IRS) issued final regulations (TD 9889) that govern tax-favored investments in low-income areas...

Michael T. Donovan, Rachel P. Kent.

IRS Releases Additional Guidance on Opportunity Zone Investments

USA - June 4 2019 On April 17, 2019, the Internal Revenue Service (IRS) released its long-awaited second set of proposed regulations (REG-120186-18) addressing...

Michael T. Donovan.

Key Provisions of the Final Section 199A Deduction Regulations

USA - February 19 2019 On January 18, 2019, the Internal Revenue Service (IRS) released final regulations addressing the 20 deduction for qualified business income (QBI)...

Michael T. Donovan.

Rental Real Estate Safe Harbor for Claiming the Pass-through Deduction

USA - February 15 2019 One of the urgent issues that taxpayers have been struggling with under the Tax Cuts and Jobs Act (the "Act") is what rental real estate activities...

Michael T. Donovan.