The Treasury adopted final regulations that will clarify the Opportunity Zone tax incentive for certain equity interests.
News & Insights
30 News Results
The IRS delayed implementing certain rules that are intended to prevent non-U.S. persons from using derivative instruments to avoid U.S. withholding tax on U.S. equities.
The IRS finalized requirements related to certain financial products that provide for "payments contingent upon, or determined by, reference to U.S. source dividend payments."
The IRS issued final regulations removing "minimum documentation requirements that ordinarily must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for Federal tax purposes."
The IRS proposed an amended draft of the 2019 Form 1040 that includes a question about taxpayer virtual currency transactions.