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The U.S. Supreme Court issued a decision on February 25 that reduces certainty as to which member of a consolidated tax group is entitled to a federal tax refund. In Rodriguez v. FDIC, the…
The Treasury Department and IRS in April released a second set of proposed regulations governing tax incentives for investment in “qualified opportunity zones.” We expect the new rules to…
The 2017 Tax Cuts and Jobs Act offers generous tax incentives for taxpayers investing in “qualified opportunity funds” (“QOFs”)—entities that invest in businesses located within “qualified…
The new tax act signed into law on December 22, 2017, popularly known as the Tax Cuts and Jobs Act (“TCJA”), affects U.S. real estate businesses in significant ways. For example, under the…
On January 23, Governor Cuomo introduced proposed legislation to the New York State Legislature implementing his 2017-2018 budget proposal. One proposal (contained in the Revenue Article…