Since coming into effect in January 2018, Subchapter Z of the US Tax Code—also known as the opportunity zone provisions—has enabled investors to pour billions of dollars into a broad array of ...

The tangible property regulations, also known as the “repair regulations,” were finalized in September 2013 and are effective for tax years beginning on or after Jan. 1, 2014. They are the Internal ...

Over the last several years, the IRS has published a series of regulations and rulings that dramatically change how taxpayers must account for the costs of acquiring, repairing, improving and even ...