Mondaq USA: Tax > Capital Gains Tax
Arnold & Porter
The Tax Cuts and Jobs Act (Tax Act), enacted in December 2017, offers new tax incentives for taxpayers that invest through special investment vehicles known as "qualified opportunity funds" (QOFs)
Ruchelman PLLC
Prior to 2018, widely-used tax plans of U.S.-based multinational groups were designed to achieve three basic goals in connection with European operations: (i) the reduction of European taxes ...
Mayer Brown
On December 20, 2018, the US Department of Treasury and the IRS released proposed regulations under Section 864(c)(8) of the Code on the treatment of a foreign partner's transfer of an interest in a partnership...
Kramer Levin Naftalis & Frankel LLP
The 2017 Tax Cuts and Jobs Act created new tax incentives for investing in the U.S. Among these is an opportunity to defer capital gains tax by reinvesting such gains in qualified opportunity funds
Mayer Brown
Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules.
Bowditch & Dewey
BOSTON — The Tax Cuts and Jobs Act of 2017 created the Opportunity Zone program which provides real estate investors a new tool to defer gains from sales or exchanges of capital assets...
McLane Middleton, Professional Association
Buried in the 2017 tax bill is a tax deferral and basis boosting provision aimed at luring investors to fund real estate development projects and new businesses in distressed, low-income communities.
Stroock & Stroock & Lavan LLP
Earlier this month, we invited you to send us your Qualified Opportunity Zone questions in advance of a panel we hosted on the cutting-edge tax issues surrounding this new program ...
Withers LLP
On Oct. 19, 2018, the IRS released much anticipated guidance regarding opportunity zone funds
Stites & Harbison PLLC
On October 19, 2018, the U.S. Department of Treasury and the Internal Revenue Service released the first set of the proposed regulations.
Proskauer Rose LLP
Impact Of Proposed Regulations Under Section 956 On Lending Arrangements Involving U.S. Corporate Borrowers
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.
Most Popular Recent Articles
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
Kramer Levin Naftalis & Frankel LLP
The 2017 Tax Cuts and Jobs Act created new tax incentives for investing in the U.S. Among these is an opportunity to defer capital gains tax by reinvesting such gains in qualified opportunity funds
Bowditch & Dewey
BOSTON — The Tax Cuts and Jobs Act of 2017 created the Opportunity Zone program which provides real estate investors a new tool to defer gains from sales or exchanges of capital assets...
Mayer Brown
Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules.
Foley & Lardner
Private equity firms entered 2018 amid a confusing mix of record inflows and elevated prices. At the same time ...
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").
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.
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) ...
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.
Holland & Knight
The Internal Revenue Service (IRS) on Oct. 19, 2018, issued much anticipated proposed regulations (the Proposed Regulations) ...
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