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This article highlights the difference between maintaining accounting records on tax rather than a GAAP basis.
Draft legislation targeting partnership tax rules reaffirms the need for tax technology within real estate partnerships.
Even as the housing market leads the U.S. economic recovery, homebuilders are facing new pressures as they try to meet surging demand.
Income derived from certain hedges is excluded from the REITs income tests while income derived from others is included as bad REIT income.
The rule’s impact reveals widespread consequences not only for lessees, but for landlords and real estate investors as well.