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Landlords Internal Revenue Service

A&O Shearman

Section 467 Leases: Maximizing Tax Benefits While Minimizing Bankruptcy Risks

A&O Shearman on

As the economy continues to face challenges and the threat of bankruptcy becomes more prevalent among businesses, landlords must be more vigilant in protecting their interests in commercial leases. One area of particular...more

Mitchell, Williams, Selig, Gates & Woodyard,...

The New Eviction Moratorium Issued by the Biden Administration: Where Does It Leave Landlords and Property Owners Moving Forward?

On August 3, 2021, the Centers for Disease and Control issued an Order that temporarily halts evictions on the basis of failure to pay rent and is in effect through October 3, 2021. At its core, the Order was promulgated to...more

Hinshaw & Culbertson - Consumer Crossroads

Federal Court Rules That CDC Exceeded its Authority with Nationwide Eviction Moratorium

On May 5, 2021, the U.S. District Court for the District of Columbia struck down the Centers for Disease Control and Prevention's nationwide eviction moratorium. According to the court, the CDC exceeded the scope of its...more

Buchalter

Buchalter COVID-19 Client Alert: Expansive New National COVID-19 Related Residential Eviction Moratorium Order Issued by the CDC

Buchalter on

The Centers for Disease Control and Prevention has issued an order titled “Temporary Halt in Residential Evictions To Prevent the Further Spread of COVID-19” (“Order”) forbidding evictions of residential tenants who do not...more

Sheppard Mullin Richter & Hampton LLP

California Court of Appeal Decision May Result in Big Tax Savings for Some Commercial Property Owners

In a decision that could save some commercial property owners hundreds of thousands of dollars in taxes, the Court of Appeal for the First Appellate District of California held in 731 Market Street Owner, LLC v. City and...more

Kelley Drye & Warren LLP

Real Estate Industry Alerts Tracker - April 2020 Issue #4

$484 Billion Interim Emergency Funding Bill - Congress and the Trump Administration have announced a deal on the $484 billion “interim emergency” relief package (the Paycheck Protection Program and Health Care Enhancement...more

Seyfarth Shaw LLP

Tale of Two Cities: Cannabis and Commercial Real Estate

Seyfarth Shaw LLP on

Recently, I had the opportunity to moderate panels on cannabis and commercial real estate at programs held in Los Angeles and Chicago.  I won’t say it was the best of times or the worst of times, but I will say “it was the...more

Foster Garvey PC

Decoding the Tax Cuts and Jobs Act – Part IV: The IRC § 199A Deduction for Qualified Business Income—the Devil Is in the Details...

Foster Garvey PC on

BACKGROUND - The Tax Cuts and Jobs Act (“TCJA”) adopted a new 20% deduction for non-corporate taxpayers. It only applies to “qualified business income.” The deduction, sometimes called the “pass-through deduction,” is...more

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