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New Regulations Dramatically Alter Partnership 'Disguised Sales' and Allocation of Partnership Liabilities

USA - October 10 2016 On October 4, 2016, the Internal Revenue Service and the Treasury Department issued a sweeping package of proposed, temporary and final regulations...

Diana M. Lopo, Edward E. Gonzalez, Sarah E. Ralph, Brian Krause, David Polster.


IRS Corrects Effective Date of Recently Issued Built-in Gain Regulations

USA - June 27 2016 The Internal Revenue Service (IRS) and Treasury Department today issued a much-welcomed technical correction to the effective date of the recently...

Edward E. Gonzalez, Sarah E. Ralph, William Alexander, Stuart M. Finkelstein, David Polster.


IRS Expands REIT Spin-Off Restrictions, Extends REIT Built-in Gains Period to 10 Years

USA - June 8 2016 On June 7, 2016, the Internal Revenue Service (IRS) and Treasury Department issued new temporary regulations that have dramatic implications for all...

Edward E. Gonzalez, Sarah E. Ralph, William Alexander, Stuart M. Finkelstein, David Polster.


"FIRPTA Reform Impacts Investment Opportunities in US Real Estate"

USA - April 26 2016 In recent months, much has been written to describe the reforms to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) contained in the...

George C. Fatheree, III, Sarah E. Ralph.


Important FIRPTA and REIT Reforms Enacted

USA - January 18 2016 The newly signed Protecting Americans from Tax Hikes Act of 2015 (the Act) includes several reforms to the Foreign Investment in Real Property Tax...

Kevin M. Jones, Bradley S. Ahrens, Sarah E. Ralph, David Polster, Victor Hollender.