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James A. Martin

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James R. Martin focuses his practice on mergers and acquisitions, real estate, joint ventures, restructurings, and tax-exempt organizations.

Concentrations

  • Transactional tax practice involving federal, state, local, and international tax matters
  • Real estate transactions, including REITs, 1031 like-kind exchanges, tenancy-in-common agreements, and joint venture agreements
  • Limited liability companies, partnerships, S corporations, and C corporations
  • Ruling requests
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On July 31, 2020, the Department of Treasury and IRS issued proposed regulations that provide guidance to the “carried interest” rules under Section 1061 of the Internal Revenue Code. Long-term…
Continue Reading 3-Year Holding Period Rule for ‘Carried Interests’ Addressed in IRS Proposed Regulations