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IRS issues guidance on treatment of money market funds held by REITs

USA - June 19 2012 The Internal Revenue Service (“IRS”) issued Revenue Ruling 2012-17 (the “Revenue Ruling”), dated June 18, 2012, addressing the treatment of shares in money market funds for the purposes of the asset tests applicable to real estate investment trusts (“REITs”)....

George C. Howell III, Mark C. Van Deusen, Christopher Mangin.

New health care law results in higher taxes

USA - April 5 2010 On March 30, 2010, President Barack Obama signed into law the Health Care and Education Reconciliation Act of 2010 ("Reconciliation Act")....

Alexander G. McGeoch, Jeffry M. Blair.

Obama releases details of Revenue Proposals, including a limitation on “earnings stripping"

USA - May 15 2009 On May 11, 2009, President Obama’s administration released its Fiscal Year 2010 Revenue Proposals (the "Revenue Proposals")....

George C. Howell III, Mark C. Van Deusen.

Business tax provisions under the Stimulus Bill

USA - February 19 2009 The American Recovery and Reinvestment Act of 2009 (the “Act”) was signed into law by President Barack Obama on February 17, 2009....

Alexander G. McGeoch, Jeffry M. Blair.