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IRS Provides Guidance on Stock Distributions for Publicly Offered REITs and RICs
  • Latham & Watkins LLP
  • USA
  • August 18 2017

Revenue procedure sets forth requirements for ensuring certain stock distributions are treated as property distributions eligible for dividends paid

Good Corporate Citizen or Simply Paying too Much Property Taxes
  • Dickinson Wright
  • USA
  • August 17 2017

Notwithstanding that property taxes tend to be one of the more significant operating expenses for commercial property owners

IRS Issues Guidance on Elective CashStock Dividends by REITs
  • Vinson & Elkins LLP
  • USA
  • August 16 2017

A Revenue Procedure effective August 11, 2017 (Rev. Proc. 2017-45) establishes guidelines for a real estate investment trust (“REIT”) to issue

Warning! California Real Estate Transfer Tax Trap at 926 N. Ardmore Avenue
  • Baker McKenzie
  • USA
  • August 9 2017

The California real estate transfer tax landscape experienced a seismic shift when the Supreme Court of California upheld the imposition of Los

California Supreme Court Holds that Real Property Transfer Tax Can Apply to Transfers of Entities that Own California Real Property
  • Bryan Cave LLP
  • USA
  • August 9 2017

Under California law, there are two separate tax implications affecting California real estate transfers that result in a “change in ownership” of the

Tax Implications of the Sharing Economy - Special Rules for Home Rentals
  • Duane Morris LLP
  • USA
  • August 8 2017

If you use online platforms to rent a spare bedroom, lawnmower, car or bicycle; or to provide car rides or dog walks; or to connect and deliver other

Sale of Security Services to Property Manager for NYC Housing Authority Held Exempt from Sales Tax
  • Morrison & Foerster LLP
  • USA
  • August 7 2017

A New York State Administrative Law Judge held that the sale of security services by a vendor to a property manager that managed various apartment

Land Owners Could Be Paying Piece of Proposed Severance Tax
  • Barley Snyder
  • USA
  • August 3 2017

Whether or not the latest natural gas severance tax proposal gets passed into law in Pennsylvania, House Bill 542 contains some interesting language

“Guest Comment: How I would make Jack Evans’ conversion bill better”
  • Quarles & Brady LLP
  • USA
  • August 3 2017

D.C. Councilman Jack Evans, D-Ward 2, would like to provide tax breaks to property owners who convert unused office space to residential rental units

California Supreme Court Affirms Transfer Tax on Entity Control Change
  • Akerman LLP
  • USA
  • August 2 2017

California allows cities and counties to impose a tax on certain real estate transfers at a rate of 1.1 percent of the sales price. Los Angeles County