Welcome to Chamberlain Hrdlicka's Tax Blog where we provide news and analysis of current legal issues facing tax practitioners.
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Posts from June 2019.
2018 Capital Gain Deferral Opportunity through June 29, 2019
An important deadline is approaching on June 29, 2019 for taxpayers looking to defer 2018 capital gains by investing in a Qualified Opportunity Zone (“QOZ”). Investments of capital gains in a Qualified Opportunity Fund (“QOF”) generally require the investments to be made within 180 days from the date(s) of sale giving rise to capital gain. However, the 180-day period is extended for capital gains earned through a partnership or pass-through entity. This exception to the 180-day contribution rule for ...