Federal Taxation of Real Estate Investment Trusts (2019) (Currently Unavailable)

Published: Dec 21, 2018

ISBN: 9780808050698
Product Number: 10044657-0002
Volumes: 1
Update Frequency: Annually
300 Pages

The use of real estate investment trusts ("REITs") has transformed the ownership and operation of real estate in the United States. There are approximately two hundred exchange-listed REITs, fifty non-listed public REITs and a much larger number of privately-held REITs. Federal Taxation of Real Estate Investment Trusts (2019) provides an exhaustive analysis of the complex tax rules that govern the organization and operation of the REIT vehicle, addresses cutting edge structuring techniques and planning ideas, considers the tax treatment of REIT shareholders, including pension trusts, foreign investors and foreign governments, and summarizes the evolution of the REIT rules since their enactment in 1960. In addition to other guidance, the large body of private letter rulings issued by the IRS with respect to REIT issues is described. Because many REITs own property through partnerships in a structure often referred to as an "UPREIT," pertinent partnership tax issues are discussed in detail, including various structuring techniques utilizing partnerships.

Federal Taxation of Real Estate Investment Trusts (2019) is now available in an eBook format which you can download to your computer instantly.