Taxation

Ca. Tax Lawyer - 2019, VOL. 28, NO. 2

Table of Contents

Messages from the Editors-in-Chief…………………………………..3
By Misti M. Schmidt and Courtney A. Hopley

Message from the Real Property Section Outgoing Chairs………………………..4
By Neil Kalin and Tom Lombardi

MCLE Self-Study Article: Qualified Opportunity Zones: An Uneasy Path to Significant Tax Benefits……..6
By Alexander Y. Loshiloff and Kyle J. Recker
A high-level primer on the current guidance regarding Qualified Opportunity Funds, investment vehicles created by the 2017 Tax Cuts and Jobs Act that provide significant U.S. Federal tax benefits to taxpayers who invest their capital gains in specially designated low income communities across the country.

Availability of the Welfare and Other Property Tax Exemptions in Real Property Leasing Transactions……19
By Alyssa Snyder and Lysondra Ludwig
The Welfare Exemption and other exemptions to property tax may be available to lessors of real property that are either nontaxable or taxable entities, with proper consideration and planning. Owners should be aware of the constraints the exemptions impose upon the operators and uses of property, however.

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