A Look At New IRS Rules For Domestically Controlled REITs

By Nancy Mehlman, Marcy Geller and Benjamin Rippeon (May 13, 2024, 6:30 PM EDT) -- On April 24, the Internal Revenue Service released final Treasury Regulations that address the determination of whether a qualified investment entity, which include real estate investment trusts, qualifies as domestically controlled under Section 897 of the Internal Revenue Code.[1]...

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