Real estate investments

The tax break included in the Tax Cuts and Jobs Act that encourages real estate investors to develop projects in economically distressed communities in exchange for deferring capital gains taxes for years has come under fire for not living up to its promise.

Sen. Ron Wyden, D-Ore., the top Democrat on the Senate Finance Committee, teamed up with several of his fellow Democrats on new legislation and investigations of reported abuses of the opportunity zone tax break for real estate investors.

The Internal Revenue Service and the Treasury Department released a draft version of a proposed tax form to collect information about qualified opportunity zones.

5 key deadlines and structuring steps you and your clients can’t afford to miss.

Pulling back the curtain in the land of OZ, and other gain deferral strategies to consider.

The Internal Revenue Service is giving those who own an interest in rental real estate a safe harbor to allow them to qualify for the section 199A deduction.

The 2017 Republican tax overhaul in the U.S. could provide relief for billionaire art collectors stung by the expiration of another major tax break.

Now a few of them have latched on to a generous new federal benefit for investing in lower-income U.S. communities.

While there are many ways to hit a home run with OZ investments, there are also plenty of ways to strikeout.

A deadline is looming to maximize the stepped-up basis afforded to realized capital gains invested in qualified opportunity zone properties and businesses.