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After 2021-2 was posted to our website, another article on the subject was published by Lee Sheppard. Woke Wealth Taxation, Tax Notes Federal, July 19, 2021, p. 357.

In this episode of GeTtin' SALTy, host Nikki Dobay is once again joined by listener favorite, Morgan Scarboro, V.P. of Tax Policy at MultiState Associates...

The New Jersey Tax Court has held that the gain from a deemed asset sale was non-operational income and therefore not subject to apportionment.

This outline provides a plain English summary of the tax provisions of subpart J of the Code governing the taxation of foreign currency gain or loss arising in international operations...

As has been the case over the last couple of years, opportunity zone ("OZ") investments have been the subject much interest from taxpayers and investors during 2021.

The Internal Revenue Service ("IRS") announced a new electronic filing platform for Form 15620 to make an election pursuant to Section 83(b) of the Tax Code.

The IRS issued Rev. Proc. 2014-17, which provides taxpayers with rules for filing method changes for dispositions of tangible depreciable property.

Real Reporter published "Op Funds Expand Deferral Paths for CRE Investors" by Paul Bauer and Matt Morris on November 29, 2018. Below is an excerpt from the article:

The United States Senate passed the Inflation Reduction Act of 2022 (Act) on August 7, 2022.

On July 11, 2017, the Indiana Tax Court held that the Indiana Department of Revenue erred in reclassifying a corporation's gain on a 2001 sale of a subsidiary from nonbusiness income to business income.

Following its Memorial Day recess, the U.S. Senate has taken up consideration of H.R. 4213, the bill containing the proposed changes to the taxation of carried interest as a revenue offset, passed by the House of Representatives on May 28.

Treasury recently delivered two sets of proposed regulations to the Office of Management and Budget for review, bringing them closer to public release.

The Protecting Americans From Tax Hikes Act of 2015 (the "PATH Act"), expected to be soon passed by Congress and signed into law by President Obama, permanently extends the 100% exclusion for gain...

Democrats have proposed a bill to tax carried interests at ordinary income rates.

Recent legislative proposals—the CLARITY Bill and the GENIUS Act—are designed to bring more clarity to how digital assets are regulated in the United States

Islame Hosny, an associate in Pryor Cashman's Tax Group, wrote an article, "Qualified Opportunity Zones: A Critical Tax Analysis of the Capital Gain Requirement," that appears in the Spring 2023 issue of the Rutgers Business Law Review.

If you are considering making an opportunity zone investment, December 31, 2019 is the last day you can make your investment and receive the maximum tax benefit.