CF Properties, a leading sponsor in senior housing Delaware Statutory Trusts (DSTs), announces the launch of its latest ...

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 ...

Blue Door AM I, LLC, an indirect subsidiary of Strategic Storage Growth Trust III, Inc. ("SSGT III"), and an affiliate of SmartStop Self Storage REIT, Inc. ("SmartStop"), is pleased to announce the ...

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

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 ...

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

Passthrough deduction: Increases the Internal Revenue Code Section 199A qualified business income deduction for passthrough entities from 20 percent to 23 percent for tax years starting after Dec ...

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 ...

Explore articles and opinions on the Internal Revenue Service, including tax enforcement, budget cuts, and their implications.