Ideas & Insights

IRS issued Notice 2017-10, designating syndicated conservation easements as a listed transaction requiring disclosure.

Companies may be able to realize additional tax savings through state tax credits and other incentive programs.

The Tax Cuts and Jobs Act of 2017 established opportunity zones to encourage long-term investments in low-income communities nationwide.

Senator Wyden’s recent ‘discussion draft’ legislation, if enacted, would drastically alter many of the tax rules that apply to partnerships.

If your company owns or leases energy-efficient commercial buildings, you may be eligible for a deduction for associated property costs.

Learn how PartnerSight helps real estate funds, partnerships and portfolio companies transform their tax function.

What is the right succession plan? For many in the construction industry, the answer is often found in the employee stock ownership plan.

The basis reduction following a discharge of qualified real property business indebtedness (QRBPI) may take place in the year of discharge.

Guidance provides procedures to implement the retroactive 30-year ADS recovery period for residential rental property.

Partnerships making certain narrow, and specified changes, may not need to file administrative adjustment requests.

RSM US LLP real estate professionals discuss the future of tax and technology automation, and how it can help real estate firms.

Learn more about how a taxable REIT subsidiary was created to perform activities that cannot be performed directly by the REIT.

Proposals include a $500,000 cap on gain deferral for like-kind exchanges and eliminating stepped-up basis with a $1 million exemption.

Summary of the American Families Plan and the potential impact that it could have on the real estate industry.

Construction firms forced to reduce or cancel operations by jurisdictional order may meet employee retention credit eligibility requirements

Investors need to slow down enough to get their arms around the potential tax ramifications of any real estate acquisition.

Despite receipt of PPP loans, hospitality businesses may be eligible for retroactive 2020 and new 2021 credits.

Effective Jan. 1, 2021, the long-standing terminating business gain exclusion for unincorporated business tax purposes is eliminated.

Disaster relief may provide liquidity for individuals and businesses located in areas affected by presidentially declared disasters.

Revenue procedure allows treatment of qualified residential living facility operations as a section 163(j) real property trade or business.