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On Tuesday, the Treasury and IRS released final regulations dealing with certain aspects of the base…
Late Friday, the IRS released its much-anticipated guidance (Notice 2020-65) on the implementation of the…
On July 28th, Treasury and the IRS released finalized regulations and a new set of proposed regulations (the 2020…
The extraordinary disposition rules address the availability of the participation exemption for certain distributions of…
If you took an evening stroll through a city centre yesterday, you would have seen…