Matthew D. Carlson

About Matthew D. Carlson

When I am not reading the tax code, I am spending time with my wife and two sons. We love the outdoors, whether it is a campout at one of the Sierra Nevada mountain lakes like Union Valley Reservoir, hiking the Cascade Falls trail in Lake Tahoe or a lazy day at Dillon Beach.
18 02, 2021

Final Regs Defining ‘Real Property’ for Section 1031: IRS Gets It Right With ‘State Law Plus’

2021-02-18T00:25:09+00:00February 18th, 2021|Tax Articles|

Jon Christianson and Matthew Carlson of Boutin Jones Inc., together with Louis Weller of Weller Partners, LLP, and Richard Lipton of Baker & McKenzie, LLP, were co-authors of an article that was recently published in the February 2021 issue of the Journal of Taxation titled, “Final Regs Defining ‘Real Property’ for Section 1031: IRS Gets It Right With ‘State Law Plus.’”  Continue Reading

18 12, 2020

California Small Business Hiring Tax Credit Application Period Underway

2020-12-18T23:06:56+00:00December 18th, 2020|Tax Articles|

On September 9, 2020, Senate Bill 1447 was signed into law and created a new tax credit aimed at providing relief to struggling small businesses. SB 1447 provides certain small businesses with a $1,000 tax credit for each net increase to full-time employees. Applications are allocated on a first-come, first-served basis, and are being accepted from December 1, 2020, through January Continue Reading