On August 31, 2016, the Internal Revenue Service (IRS) and US Department of the Treasury issued final regulations (Final Regulations) under section 856 of the Internal Revenue Code to clarify the ...
On June 11, the IRS released Proposed Treasury Regulations (the Proposed Regulations) under Section 1031 of the Internal Revenue Code, as amended (the Code), which provide a much-awaited definition of ...
I recently had the opportunity to review all 50 state constitutions and confirmed an important fact for the current capital gains income tax litigation. Although most state constitutions mention how ...