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.

Real estate investors who want to maximize the return on investment will reap extra tax breaks this year, but still need to be cautious.

There are some powerful ways to help your clients defer gains and help communities.

Liquor stores can’t claim a hot new U.S. tax break designed to create jobs in poor communities. One of the biggest property developers for marijuana ventures says it can.

The Securities and Exchange Commission teamed up with the North American Securities Administrators Association to explain the application of federal and state securities laws to opportunity zone investments.

Investors are starting to pour money into the real estate projects after more than a year of indecision.

Taxpayers wishing to participate for any calendar 2018 capital gains must act quickly.

The proposed regs were a long time in coming, but generally taxpayer friendly. Here are seven key updates.

The proposed regulations could unlock greater development in low-income communities and give investors a chance to reap tremendous profits.

There’s plenty of enthusiasm for new U.S. tax breaks for investing in low-income communities designated as opportunity zones. But many people have delayed spending because of uncertainty about how the incentives will work.

The program offers qualifying taxpayers who have capital gains income a highly flexible way to defer and eliminate a portion of the federal gain and possibly state gain.