Forrest Milder • 6 min read
The IRS has published the long-awaited revisions to its average income test regulations for the Low Income Housing Tax Credit.
Forrest Milder • 7 min read
Much of the excitement associated with the 2017 Tax Act was due to the large corporate tax cuts. Far less notice was accorded new sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code: They provide a broad incentive based on the concept of “qualified Opportunity Zones.”