We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 8
Most popular |Most recent


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...

David F. Levy, Diana M. Lopo, 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...

David F. Levy, 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...

David F. Levy, Sarah E. Ralph, William Alexander, Stuart M. Finkelstein, David Polster.


Proposed Treasury Regulations Dramatically Alter Existing DebtEquity Law

USA - April 7 2016 On April 4, 2016, the Internal Revenue Service (IRS) and Treasury Department proposed new Treasury Regulations that, if finalized, would become...

Paul W. Oosterhuis, David M. Rievman, Nathaniel Carden, Nathan W. Giesselman, David Polster.


Extenders Bill Makes Important REIT Reforms and Closes Door on REIT Spinoffs

USA - December 18 2015 President Obama signed into law a bill that will significantly reform the taxation of real estate investment trusts (REITs). Most notably, the...

David F. Levy, Sarah E. Ralph, Stuart M. Finkelstein, John D. Rayis, David Polster.