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MOFO quaterly news - taxtalk - July 2014

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 29 2014

With the halfway mark of 2014 just behind us, we are pleased to share with you in this issue of Tax Talk some of the more noteworthy tax developments

Morrison & Foerster quarterly news TaxTalk volume 6, No. 2 July 2013

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 22 2013

Recent federal securities law filings by two companies - one in the document management and storage business, the other an operator of data centers

IRS rules that money market fund shares are "cash" for REIT asset test purposes

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 9 2012

On June 18, 2012, the IRS issued Revenue Ruling 2012-17, which addressed whether shares in a money market fund are categorized as “cash and cash items” for purposes of the 75 percent value test of Section 856

IRS guidance on REMICs and REITs with respect to the Home Affordable Refinance Program

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • February 2 2012

In late December, the IRS issued guidance (Notice 2012-5 and Rev. Proc. 2012-14) that relaxed the real estate mortgage investment conduit (“REMIC”) and real estate investment trust (“REIT”) rules to accommodate refinanced “underwater” loans in Federal National Mortgage Association (“Fannie Mae”) and Federal Home Loan Mortgage Corporation (“Freddie Mac”) sponsored single family mortgagebacked securities

Medicare tax on the sale of a principal residence?

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 13 2010

As discussed in our prior client alert, “Reconciliation Bill Codifies ‘Economic Substance’ Doctrine, Expands Medicare Taxes on High Income Earners and Imposes Reporting Requirements on Certain Payments to Corporations,” to pay for health care reform, among other revenue raisers, the Health Care Act introduced a 3.8 Medicare contribution tax (the “Medicare tax”) on unearned income (i.e., income other than from wages) of certain high income earners

U.S. continues to extend and expand relief through the Tax Code

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • December 31 2009

The Housing and Economic Recovery Act of 2008 provided a new refundable tax credit generally available for qualifying first-time homebuyers of a principal residence in the U.S

A summary comparison of BDCs and REITs

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 2 2009

As we have discussed in our prior client alerts, BDCs and REITs have witnessed a resurgence of late