Unrecaptured Section 1250 Gain (Box 2b) is a subset of, and included in, the Total Capital Gain Distribution amount reported in Box 2a.

Pursuant to Treasury Regulation §1.1061-6(c), Healthpeak Properties, Inc. is disclosing additional information related to the capital gains reported on Form 1099-DIV, Box 2a, Total Capital Gain ...

Google has introduced a “Creative Content” section in Merchant Center, giving brands the ability to manage video assets directly alongside product listings. The feature enhances both paid and organic ...

Selling business property—whether it’s real estate, equipment or other depreciable assets—can trigger a tax event. The IRS requires you to report the gain or loss from that sale on Form 4797: Sales of ...

Depreciation recapture taxes gains from selling depreciated property as ordinary income, reclaiming prior tax benefits. If you’re a business owner, you’ve probably bought at least some property to use ...

The complex rules applicable to capital gains taxation essentially establish four different types of capital assets. These groups of capital assets are: (1) short-term capital assets, with no special ...

There are generally two kinds of gains and losses that must be included in the IRC Section 1231 netting process, as follows: (1) Includable gains and deductible losses on sales or exchanges of ...

The securities industry’s self-regulating organization offers annual advice to its members on how to stay out of trouble. The Financial Industry Regulatory Authority (FINRA) has released its 2024 ...

Last fall, I was injured in a farming accident during corn harvest. I had two surgeries on my leg and spent a full week in the hospital. I will likely be seeing doctors for another six months. Thanks ...

It’s no surprise that Covid-19 has had a dramatic impact on the commercial real estate industry. Building owners feel the effects in two ways: Tenants are strapped for cash, and employees are working ...

The Supreme Court heard argument on Monday by telephone in Pham v. Guzman Chavez, which raises a complex question about bond for migrants in removal proceedings. The justices asked hard questions of ...

Individuals with sizeable capital gains are looking for proactive solutions to address their taxable event. The Qualified Opportunity Zone Program (“QOZ Program”) made available under the 2017 Tax ...