On-site communications antenna power generation constitutes qualifying REIT income *

USA - April 29 2013
Communications antenna and cellular tower leasing companies have recently been converting to real estate investment trusts ("REITs") in the wake of a…

Co-authors: Peter R. Matejcak.

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Constitutionality of New York’s “Amazon” law is upheld *

USA - April 1 2013
The New York Court of Appeals recently upheld the constitutionality of New York Tax Law section 1101(b)(8)(vi). This statute creates a rebuttable…

Co-authors: Alan H. Solarz, John P. Barrie, Gregory J. Galvin .

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IRS asks for input on depreciation/1031 rules for dealers of dual-use agricultural and construction equipment *

USA - February 15 2013
In IRS Notice 2013-13 (Feb. 06, 2013), the Internal Revenue Service solicited comments regarding the ability of certain taxpayers to depreciate…

Co-authors: Daniel C. White , Lou Weller.

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Final regulations on noncompensatory partnership options *

USA - February 13 2013
The Department of the Treasury and Internal Revenue Service issued final regulations, effective February 5, 2013, relating to the tax treatment of…

Co-authors: Suzanne M. Rodekohr , Alan H. Solarz, Lauren K. Shores Pelikan , Jack Mandel.

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2013: a window of opportunity for S corporation asset sales *

Canada, USA - February 12 2013
In general, when an S corporation sells its assets, the gain on sale flows through to, and is reportable by, the shareholders and is not subject to a…

Co-authors: Alan H. Solarz, Philip B Wright, Gregory J. Galvin .

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