On September 29, 2017, the IRS issued a private letter ruling (PLR 201739001) providing helpful guidance on the application of normalization proration rules for the calculation of accumulated deferred ...
On October 13, 2017, the Internal Revenue Service (IRS) issued two private letter rulings (PLR 201741004 and PLR 201741005) that provide further guidance on applying the normalization consistency ...
After successfully jumping through the hoops of a 1031 exchange, taxpayers are frequently surprised with a taxable gain on the transaction. Occasionally, the gains can be material. The culprits are ...
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