Justin S. Cohen

Expansion Of Qualified Small Business Stock Tax Benefits

Related Party Partnership Basis Shifting Reporting Regulations

Avoiding IRS Art Donation Audits Requires An Up‑Front Checklist

Treasury Releases Proposed Regulations Addressing Transferability Of Energy Tax Credits – Key Considerations For Buyers

IRS Issues Guidance Interpreting Stock Buyback Excise Tax, With Implications For SPACs

New York State SALT Limitation Workaround For Individual Members Of Pass‑Through Entities

Tax Payments, Tax Return Filing And Other Tax Actions Deadline Extensions

Business Tax Provisions Of The Coronavirus Aid, Relief, And Economic Security Act (CARES Act)

Tax Payments And Tax Return Filing Deadline Extensions Due To COVID-19 Pandemic