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BakerHostetler

Proposed Treasury Regulations Define ‘Real Property' for Section 1031 Like-Kind Exchanges and Provide Safe Harbor for Deferred...

BakerHostetler on

On June 11, the IRS released Proposed Treasury Regulations (the Proposed Regulations) under Section 1031 of the Internal Revenue Code, as amended (the Code), which provide a much-awaited definition of “real property” and...more

King & Spalding

REIT Implications of the New “Big Six” Tax Reform Framework

King & Spalding on

On September 27, the Trump administration and the Republican leadership in the House and Senate released a document called the “Unified Framework for Fixing Our Broken Tax Code” (the “Framework”), which lays out the core...more

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