Pauline Markey

Pauline Markey

November 12, 2018 | The Legal Intelligencer

New IRS Guidance to Tax Provision Means Big Breaks to Real Estate, Business Investors

The 2017 Tax Cuts and Jobs Act added a new tax provision to the Internal Revenue Code, Section 1400Z-2, which aims to provide big capital gains tax breaks to real estate and business investors who make investments in certain economically underdeveloped areas.

By Pauline Markey

7 minute read