John MacMaster

John MacMaster

Nelson Mullins Riley & Scarborough LLP

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New Revenue Procedure Clarifies Treatment of Income from Foreign Subsidiaries of U.S. REIT’s

The Internal Revenue Service (the “IRS”) released Revenue Procedure 2018-43 (“Rev. Proc. 2018-43”) in mid-September regarding the treatment of certain items of income from foreign subsidiaries of real estate investment trusts...more

10/17/2018  /  Controlled Foreign Corporations , GILTI tax , Internal Revenue Code (IRC) , IRS , REIT , Subsidiaries , Tax Cuts and Jobs Act
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