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Featured Analysis

In news analysis, Marie Sapirie explains how nonprofit organizations are trying to balance the goal of benefiting low-income communities, as envisioned by the drafters of the Opportunity Zone regime, and the statutory framework that was enacted in the Tax Cuts and Jobs Act.
In news analysis, Marie Sapirie discusses the issues surrounding how non-U.S. investors in Opportunity Zones deal with withholding under the 1980 Foreign Investment in Real Property Tax Act and whether feeder funds are acceptable investment vehicles.
In news analysis, Marie Sapirie discusses how Treasury could connect subchapter K to section 1400Z-2, given the uncertainty regarding the basis determination of an investment in a qualified opportunity fund that is organized as a partnership.