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Mergers & Acquisitions Tax Residential Real Estate

Read Mergers & Acquisitions Law updates, articles, and legal commentary from leading lawyers and law firms:

California Supreme Court Affirms Novel M&A Tax

by Allen Matkins on

Suppose Mr. Henry owns all of the outstanding shares of a Virginia corporation that owns all of the issued and outstanding shares of a Massachusetts corporation that owns, among other things, real property in Los Angeles,...more

"IRS Expands REIT Spin-Off Restrictions, Extends REIT Built-in Gains Period to 10 Years"

On June 7, 2016, the Internal Revenue Service (IRS) and Treasury Department issued new temporary regulations that have dramatic implications for all merger-and-acquisition activity by C corporations and real estate investment...more

Acquisition and Rehabilitation Opportunities: Projects with an Expiring Nine Percent Tax Credit Compliance Period

Residential rental projects financed with “9%” low income housing tax credits in the late 1990’s or early 2000’s offer, or will soon offer, special opportunities for acquisition/rehabilitation financing with tax exempt bonds...more

Morguard Corporation v. The Queen – When will a “break fee” be considered income?

by Dentons on

In Morguard Corporation v. The Queen, 2012 TCC 55, Justice Boyle of the Tax Court of Canada considered whether a “break fee” received by a predecessor of the Appellant (for the purposes of this discussion, the “Appellant”) in...more

Global Tax Report - December 2011

by White & Case LLP on

In This Issue: Czech Republic — Investing in the Czech Republic; France — Inbound Investments Made by Non-Resident Investors; Germany — European Court of Justice: German WHT on Dividends Paid to EU/EEA Minority;...more

Introduction to the Global Start-Up

by Jeanne Goulet on

An Introduction to the Global Start-Up By: Jeanne Goulet, CPA ---A Worldwide Endeavor---Today, thanks to the Internet’s global reach, entrepreneurs have the ability to tap networks and establish Start-Up operations all...more

Real Estate Tip: Investment Opportunities and Strategies for Acquiring Defaulted Community Facilities District (CFD) Bonds

by Allen Matkins on

An opportunity that investors have recently been exploring is the acquisition of defaulted CFD bonds which may present special advantages to the investor. Opportunities include: *foreclosing out lenders and fee owners,...more

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