REITs

The Internal Revenue Service is proposing to remove the domestic corporation look-through rule for real estate investment trusts controlled by foreign investors.

What clients like to believe; Tax Court fun; auditing REITs; and other highlights from our favorite tax bloggers.

These investment vehicles present obstacles that require a deep understanding of the real estate industry and robust financial expertise.

The Internal Revenue Service released final regulations Wednesday on how a regulated investment company that receives qualified real estate investment trust dividends should report the dividends paid by the company to its shareholders in accordance with section 199A of the Tax Code, which allows the investors to take a hefty deduction.

Trends in the market and tax law changes introduced by tax reform have created a perfect storm for REIT investors.

A deadline is looming to maximize the stepped-up basis afforded to realized capital gains invested in qualified opportunity zone properties and businesses.

Private-prison companies keep winning, and they have U.S. taxpayers to thank.

Real estate investment trusts and their investors are incontestable winners of the Tax Cuts and Jobs Act.

The sturdy, reliable real estate investment trust is facing an existential choice.