Under Chair Paul Atkins, the Securities and Exchange Commission (SEC) is undergoing a philosophical and operational shift, marked by a retreat from aggressive enforcement, a rollback of prior rulemakings...
The Branch Profits Tax (BPT) under I.R.C. Section 884, is a U.S. federal income tax levied on foreign corporations that conduct business through branches located within the United States. Its purpose is...
Are there any state-specific requirements for the form, recordation, or execution of a commercial lease or memorandum of lease? Is a mechanic's lien enforceable against a landlord if the work was performed...
Introducing deeper drafting notes and more related content in the asset purchase agreement template optimized for buyers. This template now integrates key insights from the 2025 SRS Acquiom M&A Deal...
Quickly identify relevant state clinical trial laws about clinical trial coverage, populations, access, and informed consent and confidentiality. Read now » Related Content Institutional...
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Qualified Opportunity Zone Funds allow investors to take advantage of tax incentives by supporting the revitalization of economically distressed and lower income areas. In order to make the most of the tax benefits associated with investing in a Qualified Opportunity Zone, the investor needs to invest gains in an equity interest issued by a Qualified Opportunity Zone Fund. This practice note discusses the fundamental characteristics of Qualified Opportunity Zone Funds that invest in and support Qualified Opportunity Zones, and that serve as investment vehicles that qualify for favorable tax treatment and benefits under the Internal Revenue Code. READ NOW »
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