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Results: 1-10 of 3,410

Final 2015 Cook County Equalization Factor Released
  • Franczek Radelet PC
  • USA
  • May 3 2016

On Thursday, the Illinois Department of Revenue released the final 2015 Cook County equalization factor. The multiplier for 2015 is 2.6685. The press


The Complexities of Assessing Big Box Stores
  • Franczek Radelet PC
  • USA
  • May 2 2016

Recently, Fair and Equitable Magazine published an article on the topic of the valuation and assessment appeals of big box stores, which make up a


PA Property Tax Reassessment Update
  • Reed Smith LLP
  • USA
  • April 28 2016

Several counties in Pennsylvania are conducting countywide property reassessments. This update provides status changes for Washington, Blair and


In re Bratt
  • Stoll Keenon Ogden PLLC
  • USA
  • April 28 2016

The B.A.P. Holds that the recently-enacted Tennessee statute setting a higher interest rate for property tax claims in bankruptcy does not in fact


"FIRPTA Reform Impacts Investment Opportunities in US Real Estate"
  • Skadden Arps Slate Meagher & Flom LLP
  • 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


Update on “Bad Boy” Guarantees
  • Dickinson Wright PLLC
  • USA
  • April 22 2016

The IRS issued a Memorandum on April 15, 2016 clarifying the treatment of nonrecourse debt subject to certain “bad boy” guarantees. The Memorandum


IRS Withdraws Controversial Pronouncement on “Bad Boy” Guarantees
  • Kelley Drye & Warren LLP
  • USA
  • April 21 2016

In a client advisory dated February 25, 2016 ("Prior Advisory"), we described a legal memorandum released by the Office of Chief Counsel of the


“Bad Boy Guarantee” of Non-Recourse Partnership Debt
  • Sullivan & Cromwell LLP
  • USA
  • April 18 2016

On April 15, 2016, the IRS released a generic legal Advice Memorandum (the “GLAM”) providing an important and helpful clarification of the treatment


Internal Revenue Service Takes a Look at “Bad Boy” Guarantees
  • Dickinson Wright PLLC
  • USA
  • April 18 2016

It is common for LLCs operating (and taxed) as real estate partnerships to obtain nonrecourse financing secured only by the real estate owned by the


First DCA holds that 60 day deadline to challenge tax assessments does not apply to challenges to tax liens
  • Shutts & Bowen LLP
  • USA
  • April 15 2016

In Genesis Ministries, Inc. v. Brown, Case No. 1D15-1310 (Fla. 1st DCA February 16, 2016), the First District Court of Appeal held that a challenge