On January 30, 2020 the IRS recently issued Revenue Ruling 2020-4 that provides additional guidance on calculating income limit designations for units in a project that has selected the Average Income Test to qualify for the...more
Comments are due on April 9, 2019 with respect to the recent proposed regulations regarding eligibility of qualified REIT dividends for the qualified business income deduction under Code Section 199A.
On January 18, 2019...more
4/5/2019
/ Corporate Taxes ,
Investment Companies ,
IRS ,
Partnerships ,
Pass-Through Entities ,
Proposed Regulation ,
Qualified Business Income ,
REIT ,
RICs ,
Section 199A ,
U.S. Treasury