The Federal Trade Commission’s Bureau of Competition Premerger Notification Staff has announced that Hart-Scott-Rodino Rule 802.5 (the “investment rental property exemption”) will no longer be available if the buyer...more
It has been a while since a billboard campaign has caught my interest and attention, but the currently running Absolut Goes Dark ads are an exception worth noting...more
The IRS has released yet another private letter ruling (Letter 201522002) in the REIT area. This time, the IRS addressed the REIT treatment of income from the rental of outdoor advertising space (i.e., billboards). At issue...more
In PLR 201522002, the IRS clarified that REITs can earn good rent income from outdoor advertising displays even if multiple tenants rent the same display area for rotating ads. In the ruling, the REIT owned outdoor...more
In typical DuetsBlog tradition, here is Rapala’s 2015 billboard for the fishing opener, albeit a few weeks late.
I’ll have to admit, I like the telescoped Minnocchio word, and the consistent graphic display from past...more
It has been a while since I’ve seen a billboard in the Twin Cities worth writing about, but this one engaged my attention. Let’s hope for more as our weather turns for the better.
It appears the Minnesota Department of...more
Filed March 17, 2015, Senate Bill 320 proposes significant revisions to State laws governing billboards and outdoor advertising. In this post, we review some of the changes that would result from Senate Bill 320 in its...more
Companies with ads on New York’s billboards may find that tax collectors are their first customers.
New York City imposes a little-known commercial rent tax on tenants renting commercial premises in Manhattan, south of...more
We've all seen it before: a person says something rude, which elicits a "watch your mouth" response, and the foul-mouth person replies, "Hey, I have a right to free speech!" Touché. A lesser-known use of the First Amendment...more
‘Tis the Season for billboard ads like this, sorry Nancy.
Anyway, it reminded me of a very early post of mine on touch trademarks, here on DuetsBlog.
That early blog post noted Diageo’s federally-registered...more
My daughter has always been squeamish about eyeballs.
Ask her to name the scariest movie of all time? Who Framed Roger Rabbit, of course. She saw it once (and only once) at the age of four, and the scene near the...more
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