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IRS Issues Private Ruling That Entity with Zero Gross Income or Assets Can Qualify as a REIT

In private letter ruling (PLR) 202440007, the taxpayer (Taxpayer REIT) elected to be treated as a real estate investment trust (REIT) for its initial tax year. The Taxpayer REIT was formed as a vehicle to invest indirectly...more

Congressional Scrutiny of Colleges and Universities: What to Expect in 2024

Following the Oct. 7, 2023, Hamas terror attacks against Israeli civilians and subsequent Israel response in Gaza, demonstrations took place on college campuses and elsewhere across the United States. While some of these...more

Holland & Knight's Inaugural Israel Practice Newsletter - July 2017

...We invite you to read our inaugural Israel Practice newsletter, in which our authors discuss pertinent American-Israeli topics. As Israel has been a crossroads and a prolific source of new ideas for more than 3,000 years,...more

New Conflict-Minerals Disclosure Rules Impact U.S. and Foreign Companies Using or Supplying Minerals

The Securities and Exchange Commission (SEC) recently approved the much debated "conflict minerals" due diligence disclosure rules originally developed in the Dodd-Frank Wall Street Reform Act of 2010. The rules, which were...more

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