Insights & Resources

Many real estate businesses have a modified interest expense limitation due to the TCJA, but real property could be a bypass. Learn more here.

Strategic property basis allocation focusing on land and building depreciation enhances real estate value while maximizing tax benefits for investors.

The potential 2025 expiration of key provisions of the Tax Cuts and Jobs Act may result in significant changes to tax brackets, deductions and credits.

Fund managers planning to use convertible notes as an investment strategy must also understand the tax implications. Explore the key considerations.

Management fee waivers and cashless contributions offer tax efficiencies for fund managers, but planning is essential to avoid compliance risks.

The tax court's 2024 ruling reinforces when Family Limited Partnership (FLP) assets must be included in a decedent’s estate for tax purposes.

In the oil and gas industry, an asset might be sold outright or as a disregarded entity, which is treated the same for federal income tax purposes.

This webinar summary covers changes to the TCJA, tax rates and credits, new requirements for ASC 280 and ASC 740 and year-end impairment reminders.

The U.S. Department of the Treasury and Internal Revenue Service have issued long-awaited guidance for the 45Z Clean Fuel Production Credit.

Tangible property regulations define how repairs/improvements are treated for tax purposes, affecting deductions and the management of real estate.

Beneficial Ownership Information (BOI) reporting, a mandate of the Corporate Transparency Act (CTA), continues to be complicated.

Received a Schedule K-1 with upstream oil income? Learn the five key steps to ensure accurate reporting, including deductions for IDC, depletion and asset sales.