Since coming into effect in January 2018, Subchapter Z of the US Tax Code—also known as the opportunity zone provisions—has enabled investors to pour billions of dollars into a broad array of ...

In California Ridge Wind Energy LLC, et al. v. United States, the U.S. Court of Appeals for the Federal Circuit addressed whether the amount of the developer's fee claimed by the appellees should be ...

Tangible personal property – that is, property (other than land or buildings) that you can see or touch – is a special asset class in many estates. A client’s tangibles include their jewelry, clothing ...