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Frost Brown Todd LLP | USA | 3 Jul 2023
Advanced Section 1202 (QSBS) Planning for S Corporations
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholders sell qualified small business stock (QSBS).[1]…
McDermott Will & Emery | USA | 26 Nov 2018
Weekly IRS Roundup November 19 - 23, 2018
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of November 19 - 23, 2018:…
McGuireWoods LLP | USA | 16 Nov 2018
Opportunity Zone Proposed Regulations Move Investors and Funds Forward
With the release of the Opportunity Zone proposed regulations, potential investors, developers, funds and hoards of others eagerly awaiting this…
Michael Best & Friedrich LLP | USA | 8 Nov 2018
Treasury and IRS Release Qualified Opportunity Fund Guidance
The U.S. Department of Treasury (the Treasury) and the Internal Revenue Service (IRS) recently released proposed regulations along with related forms…
Troutman Pepper | USA | 8 Nov 2018
Personal Goodwill: Opportunities for Buyers and Sellers
If goodwill is personal to a shareholder of a C corporation (or an S corporation with built-in gain), in the context of a sale of the corporation’s…
Taft Stettinius & Hollister LLP | USA | 6 Nov 2018
Opportunity Knocks: Planning Under the IRS Opportunity Zone Proposed Regulations
On Oct. 19, 2018, the U.S. Treasury Department and the Internal Revenue Service issued proposed regulations and other additional guidance regarding…
Winston & Strawn LLP | USA | 31 Oct 2018
Opportunity Zone Funds Provide Fund Managers with a New Zone of Opportunity
The “Tax Cuts and Jobs Act” of 2017 created new incentives for long-term private investment into certain qualified low-income communities throughout…
Dechert LLP | USA | 25 Oct 2018
IRS Issues Regulations Clarifying Opportunity Zones and Opportunity Funds
The Opportunity Zone program created by the Tax Cuts and Jobs Act of 2017 (the "TCJA") allows taxpayers that realize certain gains to elect to defer…
Sirote & Permutt PC | USA | 24 Oct 2018
Looking to reduce your 2018 tax bill... you might want to look at Opportunity Zone planning
The Opportunity Zone program was enacted to encourage taxpayers to realize gains on appreciated assets and invest such gains in lower-income areas to…
Caplin & Drysdale, Chartered | USA | 22 Oct 2018
When Opportunity Knocks: Qualified Opportunity Zone Proposed Regulations Released
On Friday, October 19, 2018, the IRS released proposed Treasury Regulations under sections 1400Z-1 and 1400Z-2 and Revenue Ruling 2018-29 to clarify…
