Mondaq USA: Tax > Capital Gains Tax
Hunton Andrews Kurth LLP
Did you exercise (or are planning to exercise) an incentive stock option ("ISO") during calendar year 2018?
Sheppard Mullin Richter & Hampton
In December 2017, as part of the Tax Cuts and Jobs Act ("TCJA"), Congress established a new tax incentive program to promote investment ...
Foley & Lardner
Private equity firms entered 2018 amid a confusing mix of record inflows and elevated prices. At the same time ...
Proskauer Rose LLP
The Tax Cuts and Jobs Act enacted section 1400Z-2 of the Internal Revenue Code, which created the qualified opportunity zone program.
Morgan Lewis
The US Department of the Treasury and the Internal Revenue Service (IRS) released much-anticipated guidance on October 19 on investments in the new Opportunity Zone Funds.
Morrison & Foerster LLP
The proposed regulations provide clarity on a number of issues left murky by the original Internal Revenue Code provisions themselves.
Squire Patton Boggs LLP
The Opportunity Zone program was created by the 2017 Tax Cuts and Jobs Act and is intended to increase investment in areas designated as Opportunity Zones (i.e., economically distressed communities).
Ruchelman PLLC
The Treasury Department and the I.R.S. recently published proposed regulations on Code ง965 (the "Proposed Regulations").
Arnold & Porter
The Regulations provide much-needed guidance, although a number of significant open questions remain.
McLane Middleton, Professional Association
The Tax Cuts and Jobs Act of 2017 can mean good news for folks standing to inherit property.
Stroock & Stroock & Lavan LLP
The tax reform legislation of December 2017 added new provisions offering tax benefits to investors reinvesting taxable gain into designated Qualified Opportunity Zones
Day Pitney LLP
The IRS also issued a revenue ruling and a new form in connection with this regime.
Cadwalader, Wickersham & Taft LLP
Cadwalader attorneys analyzed proposed regulations, issued on October 19, 2018 by the IRS and U.S. Treasury Department ("Treasury"), relating to the new Opportunity Zone program.
Foley & Lardner
On October 19, the Department of the Treasury released taxpayer-friendly proposed regulations (the "Proposed Regulations") under Section 1400Z of the Tax Code.
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) includes a provision that Secretary of the Treasury Steven Mnuchin said should lead to $100 billion in capital investments in distressed areas
Akin Gump Strauss Hauer & Feld LLP
The new USMCA would increase Mexico's and Canada's de minimis thresholds for express shipments to $117 USD and $150 CAD for duty-free entry, respectively, and $50 USD and $40 CAD for tax-free entry, respectively.
Cadwalader, Wickersham & Taft LLP
On October 19, 2018, the Internal Revenue Service (the "IRS") and the Treasury Department issued proposed regulations relating to the new Opportunity Zone program.
Duff and Phelps
In this edition: the U.S. Court of Appeals for the Eighth Circuit remands the Medtronic case back to the Tax Court ...
Seyfarth Shaw LLP
Seyfarth Synopsis: On October 19, 2018, the U.S. Department of the Treasury released long-anticipated proposed regulations (the "Proposed Regulations") relating to investments in Qualified Opportunity
BakerHostetler
There also are further questions about some of the timing requirements and how they apply in certain cases.
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Stroock & Stroock & Lavan LLP
The 2017 Tax Cuts and Jobs Act created a new incentive for investment in qualified low-income communities known as qualified opportunity zones ("QOZs").
Jeffer Mangels Butler & Mitchell LLP
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) includes a provision that Secretary of the Treasury Steven Mnuchin said should lead to $100 billion in capital investments in distressed areas
Hunton Andrews Kurth LLP
On October 19, 2018, the Internal Revenue Service issued (a) highly-anticipated, first set of proposed regulations (REG-115420-18) providing guidance on investing in Qualified Opportunity Funds ...
Mayer Brown
It is extremely rare that a section of the US Internal Revenue Code of 1986, as amended (the "Code") ...
McNair Law Firm, P.A
Qualified Opportunity Zones were included as part of the Tax Cuts and Jobs Act which became law in December 2017.
Ruchelman PLLC
The U.S. Federal, state, and local governments typically offer tax benefits to businesses to encourage economic growth and investment in certain industries and geographic areas.
Akin Gump Strauss Hauer & Feld LLP
Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) ...
Holland & Knight
The Internal Revenue Service (IRS) on Oct. 19, 2018, issued much anticipated proposed regulations (the Proposed Regulations) ...
Dickinson Wright PLLC
The Opportunity Zone incentive is a significant tool for stimulating capital investment in QOZs.
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