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Related-Party Issues with Qualified Opportunity Funds.
- Source :
- Taxes: The Tax Magazine. May, 2020, Vol. 98 Issue 5, p51, 7 p.
- Publication Year :
- 2020
-
Abstract
- Introduction of Issues to Be Addressed The Tax Cuts and Jobs Act of 2017 (TCJA 2017) created a new opportunity for both deferral and possible exclusion of gains for investments [...]
- Subjects :
- Capital gains tax -- Laws, regulations and rules
Interest deductions -- Laws, regulations and rules
Deferred tax (Accounting) -- Laws, regulations and rules
Investment tax credit -- Laws, regulations and rules
Special economic zones -- Investments -- Taxation -- Laws, regulations and rules
Related party transactions -- Taxation -- Laws, regulations and rules
Government regulation
Company investment
Tax Cuts and Jobs Act of 2017
Internal Revenue Code (I.R.C. 1400Z)
Subjects
Details
- Language :
- English
- ISSN :
- 00400181
- Volume :
- 98
- Issue :
- 5
- Database :
- Gale General OneFile
- Journal :
- Taxes: The Tax Magazine
- Publication Type :
- Periodical
- Accession number :
- edsgcl.624294094