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Features
One of the many provisions of last year's tax overhaul was the creation of a little-noticed program called Opportunity Zones, which was designed to give investors tax breaks for investments in designated areas. Now, attention is starting to pick up as the program takes shape.
Features
Here's a sure way to lose half your cooperation credit in a federal investigation: Let your in-house counsel advise employees not to cooperate with U.S. prosecutors.
Features
The Tax Cuts and Jobs Act made significant changes to certain Internal Revenue Code provisions dealing with highly compensated employees. Among these are restrictions (in the form of excise taxes) on compensation of certain highly paid employees of “applicable tax-exempt organizations.”
Features
<b><i>Part One of a Two-Part Article</b></i><p>The Tax Act is the most sweeping change to the U.S. federal income tax laws since 1986. This and future articles discuss the individual tax and business tax provisions that affect real estate investment and investors in real estate.
Features
The tax reform bill signed by President Trump at the end of 2017 has caused us to take a fresh look at many long-held assumptions about how to take into account income taxes in planning for the entertainment industry. At the same time, the California Supreme Court recently decided a case that has the potential to eviscerate loan-out corporations entirely. This article discusses loan-out corporations in light of these two important developments.
Features
When a tax-exempt property's use by a lessee involves an element of private profit. Is the tax-exempt status lost?
Features
A tax nightmare could face big law firms and other multistate service providers if the U.S. Supreme Court this term requires retailers to collect sales taxes in states where the business has no physical presence.
Features
Section 181 of the IRC has provided benefits to both producers of movies and television programs and — under pass-through legal structures such as limited liability companies — to their investors. Now, with the enactment of the sweeping new federal tax law, §181 has been given new life, with a couple of additional benefits and a couple of additional twists.
Features
There are several clauses that rarely find their way into a landlord's initial draft of the lease that may be beneficial to a tenant. In addition, certain real estate tax provisions that are typically included in a landlord's standard lease form need to be carefully reviewed to make sure they are fair to both the landlord and the tenant.
Features
The new law offers two obvious potential benefits: a 20% deduction for pass-through entities such as partnerships, and a 21% tax on corporations.