Proposed regulations address changes to the like-kind exchange rules made by the Tax Cuts and Jobs Act.
Final regulations allow taxpayers to account for qualifying REIT dividends earned by RICs when calculating their qualified business income deductions.
Part two of our four-part examination of the OECD Base Erosion and Profit Shifting Project.
New Form 1065 aims to streamline international tax reporting for partnerships.
We recently examined how an investor can make the most of a CLO issuer that becomes distressed as a result of economic fallout stemming from the COVID-19 pandemic. Read here via Tax Notes.