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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.

Author: Friedrich, Craig W.

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

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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.

Author: Bailine, Richard W.

Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Corporate Taxation
Subject: Law
ISSN: 1534-715X
Year: 2001

Securities, Securities taxes

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Subjects list: United States, Taxation

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