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Searching Content indexed under Fund Management/ REITs by Mel Schwarz ordered by Published Date Descending.
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New Spin-Off Issues Under Study, IRS Says
In Notice 2015-59, the IRS announced there are several areas that are currently under study based upon characteristics of certain Section 355 spin-offs that concern the IRS due to possible abuse.
United States
15 Oct 2015
2
Senate Tax Writers Seek To Cut Alternative Fuel Taxes And Ease FIRPTA Burdens On REITs
The Senate Finance Committee approved a package of 17 relatively noncontroversial bills last week that includes provisions to ease restrictions under the Foreign Investment Real Property Tax Act of 1980...
United States
5 Mar 2015
3
IRS Rules On Bad Debt Deduction
In a private letter ruling http://www.irs.gov/pub/irs-wd/201450011.pdf (PLR 201450011), released on Dec. 12, the IRS said that a corporation could take a bad debt deduction under Section 166 related to payments made to a disputed ownership fund under Treas. Reg. Sec. 1.468B-9.
United States
6 Jan 2015
4
IRS Approves Section 355 Spinoff Of A REIT Formed By A Partnership
In private letter ruling 201436033, the IRS considered a transaction that involved the back-to-back distributions of a real estate investment trust.
United States
26 Sep 2014
5
IRS Provides Guidance For REITs Holding Distressed Mortgages
The IRS issued Rev. Proc. 2014-51, which supersedes Rev. Proc. 2011-16, concerning the treatment of safe harbors for purposes of determining real estate investment trust qualifications.
United States
26 Sep 2014
6
IRS Issues Guidance Package Related To Money Market Funds
The IRS on July 23 issued proposed regulations under Section 446 providing a simplified method of accounting for gains and losses on shares in a money market fund.
United States
27 Aug 2014
7
IRS Rules On REIT Asset And Income Tests
The IRS ruled that a real estate investment trust’s right to receive a state franchise tax refund constitutes a receivable arising in the REIT’s ordinary course of operations.
United States
1 Aug 2014
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