On December 27, 2022, the Internal Revenue Service (“IRS”) and the U.S. Department of the Treasury (the “Treasury”) released Notice 2023-2 (the “Notice”), which provides guidance regarding the application of the 1% excise tax...more
On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations regarding the "pass-through deduction" for qualified trade or business income...more
On Friday December 22, 2017, President Trump signed into law H.R.1, commonly referred to as the Tax Cuts and Jobs Act (TCJA). This is the most sweeping change to the U.S. federal income tax laws in over three decades, and it...more
1/9/2018
/ Alternative Minimum Tax ,
Corporate Taxes ,
EBITDA ,
FIRPTA ,
Historical Rehabilitation ,
Like Kind Exchanges ,
MACRS ,
Pass-Through Entities ,
Property Tax ,
Real Estate Investments ,
Real Estate Market ,
REIT ,
S-Corporation ,
Tax Cuts and Jobs Act