David K. Salamon
Mintz
Articles
Proposed U.S. Tax Reform May Impact Investments in U.S. Real Estate
USA - November 7 2017 Last week, the long-awaited proposed bill for a comprehensive reform of the U.S. tax code (the “Proposed Tax Reform”) was finally released. While…
Overview of Recent U.S. Tax Reform Part I - Certain Significant Changes Impacting C-Corporations
USA - January 11 2018 On December 22, 2017, H.R. 1, the Tax Cuts and Jobs Act (the “Tax Act”) was signed into law. As the first comprehensive U.S. federal income tax reform…
IRS Issues Proposed Regulations on Section 1031 Like-Kind Exchanges
USA - June 22 2020 On June 11, 2020, the U.S. Treasury Department released highly anticipated proposed Treasury Regulations on like-kind exchanges under Section 1031…
IRS Provides Additional Guidance on the Tax Treatment of Cryptocurrencies
USA - November 21 2019 Nearly five years after its only published guidance in the area, on October 9, 2019, the Internal Revenue Service (the “IRS”) issued much anticipated…
Summary of Important Tax Provisions Included in the Recently Announced Inflation Reduction Act of 2022
USA - August 1 2022 On July 27, 2022, Senator Joe Manchin and Senate Majority Leader Chuck Schumer announced that they have reached an agreement on a budget…
