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Article
IRS Releases Proposed Regulations Under Section 897 On Domestically Controlled REITs
On October 20, 2025, the Internal Revenue Service ("IRS") released proposed Treasury Regulations that would revoke the look-through rule for domestic C corporations in determining whether qualified investment entities, such as real estate investment trusts ("REITs"), are domestically controlled under Section 897 of the Internal Revenue Code (the "Proposed Regulations").
United States Finance
ST
Simpson Thacher & Bartlett
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