The United States Treasury Department (“Treasury”) issued proposed regulations (Prop. Reg. §1.1400Z-2) (the “Proposed Regulations”) on October 19, 2018, under Section 1400Z-2 of the Internal Revenue Code, as amended, (the...more
11/8/2018
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U.S. Treasury
The United States Treasury Department and the IRS issued Prop. Reg. §1.170A-1(h)(3) (the “Proposed Regulations”) in late August, in response to state legislation proposed after the enactment of limitations on state and local...more