Sarah Beth Rizzo

Sarah Beth Rizzo

Skadden, Arps, Slate, Meagher & Flom LLP

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Latest Publications


"City of Chicago Expands Tax Reach to Internet Services"

On June 9, 2015, the city of Chicago released two rulings that significantly expand the city’s 9 percent gross receipt tax to charges for cloud computing and other services delivered over the Internet. The first ruling (City...more

7/14/2015 - Click-Through Nexus Cloud Computing Databases Internet Taxation Local Ordinance Personal Property

"Unlocking Value Through REIT Spin-Offs"

Real estate investment trust (REIT) spin-offs provide a means for companies to unlock the value of their real estate. Due to current economic conditions, more companies in more business sectors are considering separating...more

2/10/2015 - Popular

"IRS Completes Review of REIT Ruling Standards and Resumes Issuing Rulings"

On November 14, the IRS contacted many firms to let them know that the so-called REIT working group has completed its task. The IRS’s temporary hold on issuing rulings on what constitutes real property for REIT purposes is...more

11/18/2013 - IRS Real Estate Transfers REIT U.S. Treasury

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