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King & Spalding

Impact of the New Tax Reform Legislation on the Real Estate Industry

King & Spalding on

On December 22, the President signed the Tax Cuts and Jobs Act (“TCJA”) into law. TCJA changes the taxation of individuals and businesses in many ways. While there are still many open questions to be addressed by technical...more

Holland & Knight LLP

IRS Proposes Helpful Changes to "Fractions Rule" Tax Regulations

Holland & Knight LLP on

Proposed income tax regulations published by the Internal Revenue Service (IRS) on Nov. 23, 2016, amend the current regulations regarding the application of the "fractions rule" to partnerships that hold debt-financed real...more

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