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Tax

Posted on in Business Organizations/Tax

TCJA Section 199A Means Business—But What Kind?

By Claudia Fendian Introduction The Tax Cuts and Jobs Act (“TCJA”) offers no shortage of changes to U.S. tax law, but perhaps most notable is the Section 199A Deduction (commonly referred to as the “20% Deduction” or the “Pass-Through Deduction”). Understanding the requirements and implications of the 199A Deduction can be challenging.[1] Thus, this article… Keep Reading

Posted on in Business Organizations/Employment/Tax

The Sharing Economy: The Imperfect Business Model

By Ashley Zavala  The Sharing Economy: The Future of Business?  With the integration of social media use in today’s society and the proliferation of millennial culture, millennials have embraced and created a new economic sector known as the “sharing economy.” The sharing economy is an economic sector birthed by millennial culture and is known primarily… Keep Reading

Posted on in Public Policy/Real Estate/Tax

The Impact of the Tax Cuts and Jobs Act on the Mortgage Interest Deduction

By Vaheh Manoukian The mortgage interest deduction is one of the most prominent features of the Internal Revenue Code. After state taxes, it is the most common deduction Americans make.[1] The mortgage interest deduction allows homeowners with a mortgage to deduct the interest from the mortgage on their taxes, potentially saving them thousands of dollars.… Keep Reading

Posted on in Finance/Government/Tax

Subchapter Z of the Tax Cut and Jobs Act of 2017: Leveraging Growth Economics for Profit

By Claudia Lin The Tax Cut and Jobs Act of 2017 provided for the creation of opportunity zones, intended to stimulate the economy in low-income areas. The Act provides financiers and entrepreneurs with significant incentives to invest in qualified zones. Introduction With 52.3 million Americans living in economically distressed communities and 84.8 million living in… Keep Reading

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