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,
§4501,
§451(b)(3),
§56A,
s corporation,
adjusted financial statement income,
The Tax Cuts and Jobs Act,
AFSI,
COVID-19,
private equity,
IRA,
short-term capital gain,
real estate,
STCG,
Inflation Reduction Act,
long-term capital gain,
LTCG,
corporate alternative minimum tax,
§1061,
AMT