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New Reporting Requirements for Deposit Interest Paid to Residents of Chile
On September 28, 2021, the IRS released an advance version of Revenue Procedure 2021-32, updating previous guidance with respect to information reporting requirements applicable to residents of certain countries. Under previous guidance, the United S...
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Estimated Corporate Activity Tax Payments and Penalty Waivers
As previously reported, the Oregon Department of Revenue has not extended the filing or payment deadlines for the Oregon Corporate Activity Tax during the ongoing COVID-19 saga, but has been instructed not to impose penalties on taxpayers that can do...
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COVID-19: Modifications to Loans May Have Unintended Tax Consequences
Apr 13, 2020
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As we previously discussed, on March 22, 2020, federal banking regulators published the Interagency Guidance ("the Guidance") to encourage lenders to, among other things, enter into short-term loan modifications (if prudent and appropriate) with borr...
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CARES Act Provides Temporary Federal Tax Benefits
For a printable PDF version of this article, please click here. The recently signed Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") contains over 800 pages of changes designed to provide financial relief to Americans and their busin...
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Succession Planning Strategies for West Coast Apartment Owners [VIDEO]
Miller Nash Graham & Dunn partner June Wiyrick Flores gave a special presentation for HFO Investment Real Estate, discussing estate planning and taxes, highlighting real estate and succession planning for the group. Watch the video of the full pr...
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Ninth Circuit Opens the Door, IRS Slams It Shut (an update to IRS: "Shea It Ain't So!" The Ninth Circuit Opens the Door for Real Estate Developer to Defer Income Tax)
On April 7, 2017, the IRS issued Action on Decision 2017-03, confirming that the IRS would not follow the Ninth Circuit's ruling in Shea Homes, Inc. v. Commissioner, 834 F.3d 1061 (9th Cir. 2016). The Ninth Circuit's decision in Shea Homes was widely...
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