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
- FAST Act
- IRS
- 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
- Conflict Minerals
- Corporate Governance
- Securities Litigation
- Pay Ratio Disclosure
- Nasdaq
- Accredited Investors
- Cryptocurrency
- Sales Tax
- United States Supreme Court
- Whistleblower
- Online Trading Platforms
- Proxy Access Rules
- 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
- Business Process Improvement
- Employer Policies
- Employment Litigation
- Hedging
- Labor & Employment Law
- Labor Law
- Lenders
- Receivership Statute
- Sixth Circuit
- Wall Street Reform
- Compensation Committee Certification
- Government Shutdown
- CDEs
- CDFI Fund
- Community Development Entities
- Community Development Financial Institutions Fund
- New Markets Tax Credit
- NMTC
- NMTC Financing
- Regulation Fair Disclosure
- Social Media
- Marketing
- Benefits
- Healthcare Reform
- Public Company Transition Rules
- Employment Incentives
- HIRE Act
- Social Security Tax
- Tax Credit
Recent Posts
- 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
- Proposed Amendments to Financial Disclosure Requirements of Regulation S-K
- Streamlined Procedures for Exhibit Redactions and Confidential Treatment Extensions
- SEC Adopts Final Rules to Implement FAST Act Disclosure Simplification
- Code Section 199A Safe Harbor
- Guidance for Public Companies in 2019
- Ohio Becomes First State to Accept Bitcoin for Tax Payments