Perspective
Aug. 14, 2014
REIT 'real property' guidance leaves questions
The Internal Revenue Service published proposed regulations that clarify the definition of "real property" for purposes of the REIT rules of the Internal Revenue Code. By Michael J. Brody, Ana G. O'Brien and Eric Cho
By Michael J. Brody, Ana G. O'Brien and Eric Cho
On May 14, the Internal Revenue Service published proposed regulations that clarify the definition of "real property" for purposes of the real estate investment trust (REIT) rules of the Internal Revenue Code. Consistent with existing REIT rules and IRS published guidance, the proposed regulations define real property to include land, inherently permanent structures and ...
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