Qualified Opportunity Zone Businesses -
BACKGROUND -
In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income...more
5/22/2019
/ Capital Gains ,
Community Development ,
Income Taxes ,
Intangible Property ,
Investment Funds ,
Investors ,
IRS ,
Leases ,
Opportunity Zones ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Safe Harbors ,
Tangible Property ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Incentives ,
U.S. Treasury
In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones....more
5/1/2019
/ Anti-Abuse Rule ,
Capital Gains ,
Carried Interest ,
Holding Periods ,
Opportunity Zones ,
Partnerships ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Reporting Requirements ,
Safe Harbors ,
Tax Cuts and Jobs Act
Background –
In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified...more
11/12/2018
/ Asset Valuations ,
Capital Assets ,
Capital Gains ,
Community Development ,
Economic Development ,
Internal Revenue Code (IRC) ,
Investment Funds ,
Investors ,
IRS ,
Low Income Housing ,
New Guidance ,
Opportunity Zones ,
Partnerships ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Safe Harbors ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Planning ,
U.S. Treasury
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most extensive overhaul of the United States tax regime in over thirty years. The new tax laws will have a significant impact upon...more
1/30/2018
/ Base Erosion Tax ,
Bonds ,
Business Assets ,
Business Taxes ,
Capital Expenditures ,
Carried Interest ,
Corporate Taxes ,
Depreciation ,
Homeowners ,
Housing Developers ,
Income Taxes ,
Investors ,
Landlords ,
Like Kind Exchanges ,
Net Operating Losses ,
Partnership Interests ,
Pass-Through Entities ,
Property Owners ,
Repeal ,
Small Business ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Termination ,
Trump Administration