Net Operating Losses Vs. Passive Activity Losses for Cost Segregation When the CARES Act temporarily revived five-year Net Operating Loss

Chief Counsel Advice Memorandum 20214101F On Friday, October 15th, 2021, the Internal Revenue Service published Chief Counsel Advice...

Inflation Reduction Act Tax Savings for Real Estate On Tuesday, August 16, 2022, the Senate passed the Amendment of H.R. 5376,