The 2017 Tax Cuts and Jobs Act provided a 100% first year write-off for many types of capital expenditures. Congressional tax writers intended this benefit to be available for leasehold
Continue Reading Retailers Not Eligible for 100% Leasehold Improvement Write-Off Due to Legislative Glitch

On Aug. 2, 2016, the Treasury Department issued proposed regulations under Section 2704 of the Internal Revenue Code that, if finalized in their present form, would substantially alter the valuation
Continue Reading Treasury Department Issues Proposed Regulations That Will Dramatically Reduce Valuation Discounts