Ruling dealing with REITs and a comment on two-step acquisitions
Article Abstract:
An IRS ruling related to real estate investment trusts and the possibility that the agency may view a REIT as having an active business from rental of real property are discussed. Comments on a ruling on two-step corporate acquisitions and tax-free reorganizations are also provided.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Corporate Taxation
Subject: Law
ISSN: 1534-715X
Year: 2001
Real estate investment trusts, Real Estate Invest Trusts, Mergers, acquisitions and divestments, Corporate reorganizations
Publication Name: Corporate Taxation
Subject: Law
ISSN: 1534-715X
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Continental breakfast and a history lesson
Article Abstract:
The author outlines differences between old tax law and new with respect to the treatment of stock assets purchases as asset purchases. A 2001 revenue ruling that is predicated on the step transaction doctrine is discussed.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Corporate Taxation
Subject: Law
ISSN: 1534-715X
Year: 2001
Securities, Securities taxes
Publication Name: Corporate Taxation
Subject: Law
ISSN: 1534-715X
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United States, Taxation
Similar abstracts:
- Abstracts: Handling restructurings and dispositions of a CFC. Section 368(a)(1)(F): the eye of the hurricane. The application of section 367 to section 332 liquidations
- Abstracts: Access, accountability and authority: corruption and the democratic process. Democratic transitions and forms of corruption
- Abstracts: How much is too much? Primer for testing the limits of lawful assistance to a union organizing effort
- Abstracts: Arbitrators as mediators. Legislation on non-statutory claims in dismissals: a proposal whose time has come... again... and again...and again
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.