Since coming into effect in January 2018, Subchapter Z of the US Tax Code—also known as the opportunity zone provisions—has enabled investors to pour billions of dollars into a broad array of ...

In California Ridge Wind Energy LLC, et al. v. United States, the U.S. Court of Appeals for the Federal Circuit addressed whether the amount of the developer's fee claimed by the appellees should be ...

IMGCAP(1)]The IRS’s recent Audit Techniques Guide for the Tangible Property Regulations can help business taxpayers avoid problems with IRS examiners in interpreting the 2014 regulations on how to ...

Tangible personal property – that is, property (other than land or buildings) that you can see or touch – is a special asset class in many estates. A client’s tangibles include their jewelry, clothing ...

The Tax Cuts and Jobs Act of 2017, which went into effect Jan. 1, 2018, is the most comprehensive federal tax changes in a generation. The Act will have a major impact on estate tax planning going ...

In late 2013 the IRS published T.D. 9636, which contained final regulations under Secs. 162(a) and 263(a) that provide the rules regarding when costs incurred to acquire, produce, or improve tangible ...

(WJAR) — Governor McKee will sign legislation that limits the taxes businesses in Rhode Island pay. The legislation exempts the first $50,000 of tangible property from the personal property tax for ...

Tangible assets are the assets on a company's balance sheet that have a physical form. This includes machinery, office equipment and property, as well as materials that are used in production. Current ...

Tax regulations affecting what can be expensed and what must be depreciated are in affect for 2014 filings. On Sept. 13, 2013, the IRS and the Department of the Treasury issued final regulations on ...

While a claim of conversion has grown to extend beyond tangible property to keep up with computerized use, courts are still grappling with how far to extend the tort. In their Commercial Division ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

LINCOLN, R.I. (WPRI) — R.I. Senate leadership is backing legislation this year to create a statewide tangible property tax exemption of $100,000, which analysts estimate would eliminate the unpopular ...