“Passthrough Deduction” Regulations for RICs Finalized with No Major Changes
Proposed Regulations on Built-in Gains and Losses under Section 382(h)
State Tax on Trust Income Based Solely on In-State Residence of Beneficiaries Found Unconstitutional
Final IRS Regulations Sync Section 956 with TCJA Participation Exemption – Limits “Deemed Dividends” for U.S. Corporate Shareholders of CFCs
The Second Set of Proposed Opportunity Zone Regulations
Players, Staff and Draft Picks May be Traded Tax-Free Under New Safe Harbor
