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This post takes a look at the implications of TCJA and the final regulations issued under IRC Sec. 163(j) on valuation allowance assessment when there are indefinite-lived intangibles (i.e., naked credits) in an entity’s deferred inventory.

President Biden signed into law the Infrastructure Investment and Jobs Act, eliminating the ERC for the fourth quarter of 2021, except for Recovery Start Up Businesses (“RSBs”). Opportunities remain for eligible employers to claim the ERC for calendar quarters prior to Q4 2021.

The Build Back Better Act, passed by the House and currently under consideration in the Senate, could potentially reduce the tax benefits of IRC Sec. 1202.

In Sharon A. Struble v. Commissioner T.C. Summary Opinion 2022-1, the Tax Court clarified expectations for a mileage logbook to claim a tax deduction or employer reimbursement for business miles driven.

This EisnerAmper webinar reviewed the fundamentals of accounting for income taxes and key considerations for the 2021 year-end provision.

On April 18, the Internal Revenue Service issued a bulletin concerning possible penalty relief for taxpayers who claimed the Employee Retention Credit.

What might opponents of the Build Back Better plan want in order to reconsider their nay votes, and what could this mean for the tax provisions under the plan?

Effective for tax year 2021 only, the American Rescue Act of 2021 has expanded the Child Tax Credit (“Credit”) in a two-tiered process.

Discover how leveraging data analytics can optimize real estate investment strategies, mitigate risks, and enhance returns. Learn about key metrics, technology platforms, and best practices for data-driven decision-making in the real estate industry.

Discover essential tips to streamline your hospitality and real estate audits efficiently while remaining compliant with our industry leading insights. 

Pending legislation that would create additional transparency and oversight of qualified opportunity funds (QOFs), which includes information required and penalties for non-compliance.

A discussion at the 5th annual East Meets West Real Estate Connect Summit on the differences and opportunities investing in Southeast Asia. A look at government regulation, land ownership, capital flow and market demographics.

A discussion of what impact autonomous vehicles could have on the future of real estate and urban planning. Will the transition mean less parking space and more green or electric charging space?

Recent favorable IRS rulings regarding real estate investment trusts (REITs) holding holiday parties for tenants, without incurring impermissible tenant service income (ITSI) that could jeopardize REIT status.

A notice regarding the December 31, 2019, deadline to take full advantage of Qualified Opportunity Zone tax benefits which encompass the areas of deferral, reduction and elimination.

New compliance reporting guidelines for Qualified Opportunity Funds using Form 8996. The guiltiness center on employer ID number, the census tract of the tangible property, and value of the QOFs’ investments.

There is a new reporting requirement for Qualified Opportunity Funds. Taxpayers should use Form 8997, Initial and Annual Statement of QOF Investments, which consists of four parts.

The annual ULI New York Real Estate Outlook conference included a wide variety of discussions in regard to the current state of the real estate industry. Throughout the panel sessions, a few key themes became the favored discussion topics.

Todd Hankin, Partner-in-Charge of EisnerAmper’s California Audit and Assurance Practice sat down with Patrick Kallerman, Research Director at the Bay Area Council, to get an economic forecast to help clients plan for 2019.

Homelessness in the Bay Area has reached crisis proportions. What role can the real estate sector play to help alleviate this growing problem? EisnerAmper co-hosted another luncheon as part of its Real Estate Principals Lunch Series.