December 31, 2017
Cutoff date for transition rule regarding like-kind exchanges of personal property.
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This document is page 7 of a tax bulletin (2018-1) summarizing changes made by the Tax Cuts and Jobs Act of 2017. It details specific changes (or lack thereof) regarding alimony taxation, principal residence sales exclusions, FIFO rules for securities, like-kind exchanges (noting the end of tax-deferred exchanges for art), and 529 Savings Plans. The document bears the Bates stamp HOUSE_OVERSIGHT_029444, indicating it was part of a document production for a House Oversight Committee investigation.
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