The Qualified Opportunity Zone Program enacted as part of the Tax Cuts and Jobs Act not only allows taxpayers to defer paying tax on capital gains arising from the sale of capital assets, but also to exclude from tax up to 15...more
The legislation commonly referred to as the Tax Cuts and Jobs Act (the "Act") that was signed into law in late 2017, ushered in significant changes to the Internal Revenue Code (the "Code"). Some of these changes are...more