Feature Article 
What Is — and Isn’t — Included in the Inflation Reduction Act of 2022
The Inflation Reduction Act of 2022 (IRA) was signed into law by President Biden on Aug. 16, 2022. It has been championed by the administration and Congress as the most sweeping climate and energy reform in history, altho...
Mar/Apr 2023,
Feature Article,
s corporation, The Tax Cuts and Jobs Act, COVID-19, IRA, real estate, Inflation Reduction Act, corporate alternative minimum tax, AMT, §451(b)(3), §56A, adjusted financial statement income, AFSI, private equity, short-term capital gain, STCG, long-term capital gain, LTCG, §1061, §4501