CF Properties, a leading sponsor in senior housing Delaware Statutory Trusts (DSTs), announces the launch of its latest ...

In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among ...

Blue Door AM I, LLC, an indirect subsidiary of Strategic Storage Growth Trust III, Inc. (“SSGT III”), and an affiliate of ...

Our concern though is that if we sell our rentals, the capital gains tax is going to kill us. It would be like handing over ...

The One Big Beautiful Bill Act (“OBBBA”), enacted into law on July 4, 2025, provides extensive federal tax policy changes ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, ...

In this fifth installment of my multi-part series on the One Big Beautiful Bill Act, Steve Nofziger and I discuss a provision of the Act that ...

Section 1202 of the Internal Revenue Code provides that noncorporate taxpayers may exclude certain gains on the disposition of Qualified ...

Passthrough deduction: Increases the Internal Revenue Code Section 199A qualified business income deduction for passthrough entities from 20 percent to 23 percent for tax years starting after Dec ...

The IRS has published its Internal Revenue Bulletin. The bulletin includes: 1) Announcement 2025-20, announcing the OPR’s recent disciplinary sanctions; 2) Rev. Proc. 2025-24, providing specifications ...

According to CoinLedger CEO David Kemmerer, thousands of U.S. crypto investors have recently received warning letters from the Internal Revenue Service (IRS), marking a significant escalation in ...