706.595.7764   W.G. Bullock Building, 132 Railroad St., Third Floor | Thomson, GA 30824   Security Federal Bank Building, 5133 Washington Rd., Second Floor | Evans, GA 30809

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Trump Signs Bipartisan Year-End Government Spending, Tax Package
On December 20, President Donald Trump signed the bipartisan, year-end government spending and tax package, just hours before federal funding was set to expire. Trump’s signature on the over 2,000-page spending package avoided a government...Read More
Individual Mandate Ruled Unconstitutional
The Fifth Circuit U.S. Court of Appeals ruled that the Patient Protection and Affordable Care Act’s (ACA) ( P.L. 111-148) individual mandate is unconstitutional because it can no longer be read as a tax, and...Read More
Qualified Opportunity Zone Investment Regulations Finalized
Proposed qualified opportunity zone regulations issued on October 29, 2018 ( REG-115420-18) and May 1, 2019 ( REG-120186-18) under Code Sec. 1400Z-2 have been finalized with modifications. The regulations. which were issued in a 550...Read More
Final Regulations on Property Transfers by U.S. Persons to Partnerships with Related Foreign Partners
The IRS has issued final regulations that provide guidance on transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor. Specifically, the regulations override the general nonrecognition rule under...Read More
New IRS Annual Report Highlights Accomplishments
The IRS has released Publication 5382, “Internal Revenue Service Progress Update / Fiscal Year 2019—Putting Taxpayers First.” This new annual report describes accomplishments across the agency, and highlights the work of IRS employees during the...Read More

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Barmore Hammond, LLP
W.G. Bullock Building, 132 Railroad St., Third Floor
Thomson, GA 30824 Security Federal Bank Building, 5133 Washington Rd., Second Floor
Evans, GA 30809
706.595.7764 706.595.7288

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