Tax Analysts

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Tax Reform

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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.

In news analysis, Marie Sapirie describes generally positive practitioner response to how Treasury and the IRS have handled concerns about guidance on the Tax Cuts and Jobs Act.

In news analysis, Mindy Herzfeld discusses possible tax law changes following the midterm elections, including amending parts of the Tax Cuts and Jobs Act considered giveaways to multinationals or the wealthy.