Summary News NMHC News IRS Proposes to Reinstate Prior Disguised Sales Regulations for Partnerships 06/21/2018 NMHC News Congress Releases Tax Cuts and Jobs Act 12/16/2017 NMHC News IRS Provides Penalty Fee Relief for Late-Filing Partnerships 09/06/2017 Staff Resource Matthew Berger mberger@nmhc.org Topics related to Tax and Accounting Tax and Accounting Carried Interest Estate Tax and Stepped-Up Basis FIRPTA Business Interest Deductibility Like-Kind Exchanges Tax Depreciation Rules Low-Income Housing Tax Credit Middle-Income Housing Tax Credit Opportunity Zones Expiring Tax Rates