CF Properties and its affiliates have launched the real estate investment firm’s 11th Delaware Statutory Trust, they announced Monday.

In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among ...

The Internal Revenue Service announced indexing adjustments to the applicable dollar amount used to calculate employer shared ...

President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA) (P.L. 119-21), which includes a number of tax ...

The One Big Beautiful Bill Act (“OBBBA”), enacted into law on July 4, 2025, provides extensive federal tax policy changes ...

At the beginning of this series, I mentioned briefly that taxpayers can use tax-loss harvesting approaches in tandem with a ...

In this fifth installment of my multi-part series on the One Big Beautiful Bill Act, Steve Nofziger and I discuss a provision of the Act that ...

On July 4, the “One Big Beautiful Bill Act” (OBBBA) was signed into law, which includes provisions restoring immediate deduction of domestic ...

Section 1202 of the Internal Revenue Code provides that noncorporate taxpayers may exclude certain gains on the disposition of Qualified ...

The IRS has published its Internal Revenue Bulletin. The bulletin includes: 1) Announcement 2025-20, announcing the OPR’s recent disciplinary sanctions; 2) Rev. Proc. 2025-24, providing specifications ...

With the passage of the One Big Beautiful Bill (OBBB), below is a summary of notable changes to the tax code for businesses, as well as an outline ...