Welcome to TaxBlawg, a blog resource from Chamberlain Hrdlicka for news and analysis of current legal issues facing tax practitioners. Although blawg.com identifies nearly 1,400 active “blawgs,” including 20+ blawgs related to taxation and estate planning, the needs of tax professionals have received surprisingly little attention.
Tax practitioners have previously lacked a dedicated resource to call their own. For those intrepid souls, we offer TaxBlawg, a forum of tax talk for tax pros.
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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 ...