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Quick Guide to REIT IPOs
  • Morrison & Foerster LLP
  • USA
  • November 17 2016

Real Estate Investment Trusts ("REITs") are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to


Tax Talk: Volume 9, Issue 3, October, 2016
  • Morrison & Foerster LLP
  • USA
  • October 13 2016

On September 27, 2016, the IRS issued proposed regulations (the "Proposed Regulations") providing guidance relating to the income test and asset


Tax Talk - Volume 9, No. 2, August 2016
  • Morrison & Foerster LLP
  • USA
  • August 5 2016

On April 4, 2016, the Treasury Department issued proposed regulations under Section 385 (the “Proposed Regulations”) which could dramatically change


Tax Talk - Volume 9, No. 1, May 2016
  • Morrison & Foerster LLP
  • USA
  • May 6 2016

On April 12th, the IRS published proposed regulations under Section 305(c) that address the treatment of deemed dividends to holders of stock and


Tax talk - volume 8, No. 4, January 2016
  • Morrison & Foerster LLP
  • USA
  • January 4 2016

Q4 2015 saw one of the biggest tax bills to come along in some time. By all accounts, the “Protecting Americans from Tax Hikes,” or PATH Act, was a


Quick guide to REIT IPOs - 2015
  • Morrison & Foerster LLP
  • USA
  • November 30 2015

Real Estate Investment Trusts (“REITs”) are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to


Tax talk - volume 8, No. 3, November 2015
  • Morrison & Foerster LLP
  • USA
  • November 3 2015

No one quite knows why, but in Q3 2015 the logjam broke on IRS guidance projects. Was it the September 17-19, 2015 ABA Tax section meeting in Chicago


Tax talk - volume 8, no. 2, August 2015
  • Morrison & Foerster LLP
  • USA
  • August 5 2015

It was only a matter of time before “transactions of interest” (“TOIs”) found their way to Wall Street. Way back in 2006, the IRS added a new


Tax talk - volume 8, no. 1, May 2015
  • Morrison & Foerster LLP
  • USA
  • May 7 2015

Has anyone noticed how we’re in a seemingly endless discussion about tax reform? Ever since Representative Dave Camp (R. Mich.) issued his own tax


Tax talk - volume 7, no.4, January 2015
  • Morrison & Foerster LLP
  • USA
  • February 15 2015

Although 2015 is already under way, we can’t quite ring in the new year without sharing some of the more noteworthy tax items of Q4 2014 (and