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IRS Issues Proposed Regulations on Business Interest Deduction Limitations

USA - December 19 2018 On November 26, 2018, the Treasury and the Internal Revenue Service (IRS) released proposed...

Gregory T. Hannibal, Elena Romanova, Samuel R. Weiner, Lea Li, Chris Ohlgart, Seung Hyun Yang, Joseph M. Kronsnoble, Ana G. O’Brien, Diana S. Doyle, Jiyeon Lee-Lim, Y. Bora Bozkurt.


Treasury Department Issues Final Regulations on Real Property Definition for REIT Purposes

USA - September 12 2016 Final regulations establish analytical framework for determining whether assets qualify as real property for purposes of the REIT rules. On August 31...

Ana G. O’Brien, Michael J. Brody.


IRS proposes guidance on real property definition for REIT purposes

USA - May 15 2014 On May 14, 2014, the Internal Revenue Service (IRS) published in the Federal Register proposed regulations that clarify the definition of “real...

Ana G. O’Brien, Michael J. Brody.