Andrea Macintosh Whiteway

Andrea Macintosh Whiteway

McDermott Will & Emery

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Proposed Regulations Clarify Definition of “Real Property” for Real Estate Investment Trusts

On May 9, 2014, the Internal Revenue Service and U.S. Department of the Treasury issued proposed regulations (the Proposed Regulations) under Section 856 of the Internal Revenue Code (the Code) to clarify the definition of...more

5/23/2014 - Business Assets C-Corporation IRS Private Letter Rulings Proposed Regulation Real Estate Investments REIT U.S. Treasury

New Proposed Partnership Liability Allocation Regulations May Trigger Gains for Partners

On January 29, 2014, the U.S. Department of the Treasury and the Internal Revenue Service issued far-reaching and extremely taxpayer-adverse proposed regulations dealing with the allocation of partnership recourse and...more

2/12/2014 - Capital Gains Corporate Taxes Partnerships Recourse Proceedings U.S. Treasury

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