Today, we continue along our multiple-part journey through the new 3.8% net investment income tax regulations, an undertaking that is rapidly approaching a length that would make James Joyce uneasy.

Let’s continue along our multiple-part journey through the newly-released FINAL net investment income tax regulations, which by the time it’s all said and done, may rival the Old Testament in both ...

There are many complex and confusing aspects to the qualified opportunity zone (QOZ) program, and the treatment of Section 1231 gain is no exception. Internal Revenue Code Section 1231 applies to ...

When a corporation sells property, it can decrease the resulting tax burden several ways. Most business property sales can be calculated according to Section 1231, which allows a significant portion ...

There are generally two kinds of gains and losses that must be included in the IRC Section 1231 netting process, as follows: (1) Includable gains and deductible losses on sales or exchanges of ...