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Home > Policy Issues > Internal Revenue Service Issues Internal Revenue Service Issues Asset Test Issues Built In Gains Cancellation of Debt Issues Distressed Debt Issues Energy Grants in Lieu of Tax Credits Foreign Investment in Real Property Tax Act (FIRPTA) Post-RIDEA Guidance Preferential Dividends Real Estate Mortgage Investment Conduits (REMICs) Reporting of Excess Inclusion Income Spin-Offs Stock Dividends Archived Issues