Qualified Opportunity Zones in Action
Jonathan Broder explores Qualified Opportunity Zones in the context of Conrail’s use of a QOZ fund to reinvest in property in the Port Richmond section of Philadelphia.
IRS
A Better Business Succession Mousetrap: A New Way To Fund and Utilize Buy-Sell Insurance
Harvey M. Katz (LLM ’82, BA ’73) discusses how closely held businesses can effectively fund and use buy-sell arrangements.
Did You Know There is a Taxpayer Bill of Rights?
Temple Law Professors Alice Abreu and Richard Greenstein discuss the IRS Taxpayer Bill of Rights.
Taxation of Long-term Contracts: Little Pigs, the IRS, and the Completed-Contract Method
Summarizing recent case adverse to IRS, James R. Malone Jr. (LL.M. ’11) comments: “Little pigs get fed. Big pigs get slaughtered”