The Internal Revenue Service has issued additional guidance regarding the qualified business income deduction under Code Section 199A in the form of a notice. Notice 2019-07 contains a proposed revenue procedure that provides for a safe harbor, solely for purposes of Code Section 199A, under which certain rental real estate enterprises will be treated as a trade or business. For more information on this and other U.S. federal income tax issues, please contact Drew Griesser at 513-639-3909, Margaret Kubicki at 513-579-6913 or Mark Sims at 513-579-6966.
Somewhat lost in the excitement of pending healthcare legislation, on March 18, 2010, President Obama signed into law the Hiring Incentives to Restore Employment (HIRE) Act. The HIRE Act features two new tax benefits designed to incentivize employers to hire and retain workers who were previously unemployed or working part time.
Get Updates By Email
RSS Feed
Follow us on Facebook
Follow us on Twitter
Follow us on LinkedInTopics/Tags
Select- Securities Law
- SEC
- Securities Regulation
- Corporate Law
- Hedging
- FAST Act
- IRS
- Opportunity Zone
- LIBOR
- JOBS Act
- Dodd-Frank
- SEC Enforcement
- Corporate Tax
- Real Estate Law
- Tax Planning
- Crowdfunding
- Cybersecurity and Privacy Law
- Emerging Growth Companies
- Investors
- Consumer Protection Act
- Corporate Governance
- Conflict Minerals
- Securities Litigation
- Pay Ratio Disclosure
- Nasdaq
- Accredited Investors
- Cryptocurrency
- Sales Tax
- United States Supreme Court
- Whistleblower
- Proxy Access Rules
- Online Trading Platforms
- Mergers & Acquisitions
- IPO
- Registration Statement
- Litigation
- Annual Reports
- Ohio Foreclosure Reform
- Family-Controlled Entities
- Gift and Estate Transfers
- Director Compensation
- Executive Compensation
- Health Care Act
- Board of Directors
- Director Independence
- Clawback Rules
- Total Shareholder Return
- Cyber Insurance
- Data Breach
- Regulation A
- Regulation D
- Wall Street Reform
- Lenders
- Receivership Statute
- Business Process Improvement
- Employer Policies
- Employment Litigation
- Labor & Employment Law
- Labor Law
- Sixth Circuit
- Compensation Committee Certification
- CDEs
- CDFI Fund
- Community Development Entities
- Community Development Financial Institutions Fund
- Government Shutdown
- New Markets Tax Credit
- NMTC
- NMTC Financing
- Regulation Fair Disclosure
- Social Media
- Benefits
- Healthcare Reform
- Marketing
- Public Company Transition Rules
- Employment Incentives
- HIRE Act
- Social Security Tax
- Tax Credit
Recent Posts
- SEC Rules Expanding "Testing the Waters" For Registered Offerings
- Interpretation and Guidance Regarding the Applicability of the Proxy Rules
- Proposed Amendments to Modernize Disclosures of Business, Legal Proceedings, and Risk Factors Under Regulation S-K
- Statement on Opportunity Zones: Federal and State Securities Laws Considerations
- Statement Highlighting Risks for Market Participants to Consider In Transition from LIBOR
- SEC Rules Relating to Disclosure of Heding Policies
- DOJ Corporate Compliance Guidelines
- Framework for “Investment Contract” Analysis of Digital Assets
- Harmonizing Securities Offering Exemptions
- Proposed Amendments to Accelerated and Large Accelerated Filer Definitions