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Hog Buildings are Like-Kind to Cape Property? Yes, But . . . The Strange Nexus of Section 1031 and Section 1245
Internal Revenue Code Sections 1031 and 1245 have an interesting relationship. The recent Tax Court case of…
FinCEN Beneficial Ownership Reporting: For Real Estate Investors, the FinCEN Identifier May be Key
By: William F. Webster As discussed in two previous posts to this Tax Notebook Blog,[i] FinCEN has…
IRS Issues Safe Harbor Provisions for Conservation Easements With Compliance Deadline of July 24, 2023
On April 10, 2023, the IRS issued Notice 2023-30, which sets forth safe harbor deed language for…
Additional Tax Filing Extensions: Relief For Storm-Weary Californians
On February 24, 2023, the IRS issued News Release IR-2023-33 which extended the deadline for filing tax…
1099-Ks From Venmo and PayPal: Ignore Them at Your Peril
Most people have contact with service providers such as Paypal, Venmo, EBay and Stubhub. Paypal and Venmo…
FinCEN Reporting Requirements Have Arrived
On April 19, 2022, this Tax Notebook Blog posted “The Coming FinCEN Reporting Requirements.” That blog post…
Tax Provisions of The Inflation Reduction Act of 2022
On August 16, 2022, President Biden signed into law the Inflation Reduction Act of 2022 (the Act). …
The Coming FinCEN Reporting Requirements
On December 7, 2021, Treasury’s Financial Crimes Enforcement Network (FinCEN) issued a Notice of Proposed Rulemaking which promulgated proposed…
The Pass-Through Entity Tax (AB 150) and SB 113 Amendments
Introduction In July 2021, California passed Assembly Bill 150, which contained the Small Business Relief Act, adding…