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Searching Content indexed under Charges, Mortgages, Indemnities by Grant Thornton LLP ordered by Published Date Descending.
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New York City Tax Appeals Tribunal Affirms Exclusion Of Mortgage Subsidiary From Combined City Bank Tax Return
The New York City (NYC) Tax Appeals Tribunal has affirmed the determination of the Chief Administrative Law Judge's previous decision in Matter of Astoria Financial Corp.
United States
1 Sep 2016
2
IRS: Indemnity Obligations Are Not Securities Subject To Mark-To-Market
The IRS concluded in a chief counsel advice (CCA) memorandum that indemnification obligations related to originated mortgages did not constitute a security subject to Section 475.
United States
20 Aug 2015
3
Nonrecourse Debt Affects Mark-To-Market Calculation
The IRS concluded in an internal legal memorandum released Feb. 13 that a taxpayer’s nonrecourse liability affected its mark-to-market computation under Section 475(a).
United States
4 Mar 2015
4
IRS Rules That Interests In A Partnership And Trust Are Registered Obligations
Under Sections 871 and 881, interest must be paid on an obligation that is in registered form to qualify as portfolio interest.
United States
4 Mar 2015
5
Excess Servicing Spread Is Ruled An Interest In Mortgages For REITs
The IRS ruled on May 24, 2012 (PLR 201234006), that an excess servicing spread acquired by a real estate investment trust (REIT) as defined in Section 856 was an interest in mortgages on real property and that the related interest income will qualify for purposes of determining whether the REIT satisfied the gross income tests of sections 856(c)(2) and 856(c)(3).
United States
13 Sep 2012
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