Mondaq USA: Tax > Capital Gains Tax
Ostrow Reisin Berk & Abrams
Investors willing to make long-term investments in distressed communities now have a powerful tax incentive for doing so—the Qualified Opportunity Zone (QOZ) program,
Cadwalader, Wickersham & Taft LLP
The U.S. Treasury Department ("Treasury") clarified the Opportunity Zone tax incentive through a second set of proposed regulations.
Dickinson Wright PLLC
With the current estate tax exemption of $11.4 Million per individual, combined with the portability of estate tax exemption between spouses,
Smith Gambrell & Russell LLP
Response from renewable developers has been slow to the Tax Cuts and Job Act of 2017's Opportunity Zone program, with only 11 Qualified Opportunity Funds (QOFs) focused on renewable energy since the program began.
Mazars
Hedge and private equity fund managers generally make their money through two avenues.
Sheppard Mullin Richter & Hampton
In December 2017, as part of the TCJA, Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones.
Arnold & Porter
On April 17, 2019, the US Internal Revenue Service (IRS) issued its second set of proposed regulations (the April Regulations) regarding the new "qualified opportunity zone" (QOZ)...
Shearman & Sterling LLP
On Wednesday, April 17, 2019, the Treasury Department and the Internal Revenue Service issued a broad, investment-friendly second set of Proposed Regulations (the "Proposed Regulations")
Gibson, Dunn & Crutcher
On April 17, 2019, the Internal Revenue Service (the "IRS") and the Treasury Department released proposed regulations (the "Proposed Regulations") that provide additional guidance regarding investing
Cooley LLP
If a holder sells QSBS before five years, such holder may be able to avoid tax by investing the proceeds from the sale into other QSBS.
Day Pitney LLP
On April 17, the IRS issued proposed regulations that provide new guidance for investors seeking to invest in qualified opportunity funds (each, a QOF), a new investment program designed to incentivize long-term investment ...
Ostrow Reisin Berk & Abrams
Investments in the funds can bring some impressive tax benefits.
Jeffer Mangels Butler & Mitchell LLP
Different rates and withholding amounts generally apply to these two categories of income, as described below.
Womble Bond Dickinson
The 2017 Tax Cut and Jobs Act ("TCJA") introduced a number of provisions that fundamentally change the way that the US taxes income from the foreign operations of US groups
Cooley LLP
Upon early exercise, the optionholder receives common stock that is subject to the same vesting schedule that applied to the stock option.
Holland & Knight
It has been more than a year since the passage of the Tax Cuts and Jobs Act of 2017...
Smith Gambrell & Russell LLP
According to Giving USA, in 2017 Americans contributed $410.02 billion to charity, crossing the $400 billion mark for the first time
Proskauer Rose LLP
The passthrough deduction provides a maximum effective rate of 29.6%.
Womble Bond Dickinson
The Federal tax reform bill passed at the end of 2017 made voluminous changes to the Federal tax code, but one relatively small section ...
Ward and Smith, P.A.
Interest in Qualified Opportunity Zones ("QOZs") has increased since October 29, 2018, when the Department of the Treasury and the Internal Revenue Service ...
Most Popular Recent Articles
Day Pitney LLP
On April 17, the IRS issued proposed regulations that provide new guidance for investors seeking to invest in qualified opportunity funds (each, a QOF), a new investment program designed to incentivize long-term investment ...
Cooley LLP
If a holder sells QSBS before five years, such holder may be able to avoid tax by investing the proceeds from the sale into other QSBS.
Mazars
Hedge and private equity fund managers generally make their money through two avenues.
Gibson, Dunn & Crutcher
On April 17, 2019, the Internal Revenue Service (the "IRS") and the Treasury Department released proposed regulations (the "Proposed Regulations") that provide additional guidance regarding investing
Arnold & Porter
On April 17, 2019, the US Internal Revenue Service (IRS) issued its second set of proposed regulations (the April Regulations) regarding the new "qualified opportunity zone" (QOZ)...
Shearman & Sterling LLP
On Wednesday, April 17, 2019, the Treasury Department and the Internal Revenue Service issued a broad, investment-friendly second set of Proposed Regulations (the "Proposed Regulations")
Ostrow Reisin Berk & Abrams
Investors willing to make long-term investments in distressed communities now have a powerful tax incentive for doing so—the Qualified Opportunity Zone (QOZ) program,
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
Sheppard Mullin Richter & Hampton
In December 2017, as part of the TCJA, Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones.
Smith Gambrell & Russell LLP
Response from renewable developers has been slow to the Tax Cuts and Job Act of 2017's Opportunity Zone program, with only 11 Qualified Opportunity Funds (QOFs) focused on renewable energy since the program began.
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