By: Amanda Wilson As I was driving in to work this morning, I was listening to a story on the radio about the country's aging infrastructure. The interesting part (at least to a tax lawyer ), was the statement by Transportation Secretary Anthony...

By: Amanda Wilson If you are considering a future like-kind exchange of real property, proceed with caution. The tax code allows taxpayers to exchange property that they hold for investment or use in business for property of a like-kind without...

By: Amanda Wilson Every year, as the countdown to the new year approaches, Congress races to extend expiring tax provisions. Last night, the Senate finally caught up with the House and approved a bill extending certain beneficial tax provisions. The...

By: Amanda Wilson A few weeks ago, I posted about the increasing popularity of U.S. corporations moving their headquarters abroad, as illustrated most recently by the proposed Burger King/Tim Hortons merger. This type of transaction is referred to...