Kevin Hall

Kevin Hall

Holland & Knight LLP

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IRS Provides Safe Harbor for Exclusion from Cancellation of Indebtedness Income

Rev. Proc. 2014-20, released on February 5, provides guidance regarding whether debt secured by an interest in a disregarded entity that holds real estate — rather than by the real estate itself — qualifies for the exclusion...more

2/14/2014  /  Debt , Income Taxes , IRS , Property Tax , Safe Harbors
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