Archived Issues

Foreign Currency Gains and Related Issues

• NAREIT Submission to the IRS on Foreign Currency Gains Under the REIT Tests (June 29, 2005)
• Draft Revenue Procedure re: Foreign Currency Gains Under the REIT Income and Asset Tests (May 12, 2004)
• Letter to the IRS re: 2004-2005 Priority Guidance Plan (April 30, 2004)
• Letter and Memorandum to the IRS Regarding Foreign Currency Under the REIT Rules (July 15, 2003)

Executive Compensation

• NAREIT's Comments on Section 409A Proposed Regulations (June 1, 2006)

Section 470

• NAREIT Submission to the IRS re Application of Section 470 to REITs (February 25, 2005)

Customary Services

• NAREIT Letter to the U.S. Treasury Department re: Tenant Improvements As Customary REIT Service (December 31, 2002)
• NAREIT Letter to the U.S. Treasury Department re: Parking As Customary REIT Service (November 5, 2002)
• Revenue Ruling 2004-24, 2004-10 I.R.B. 550 (Parking As Customary Service)

Disregarded Entities

• NAREIT Comment Letter on Re-Proposed "Disregarded Entities" Regulations (March 5, 2002 )

Miscellaneous Issues

• Letter to the IRS re: Tax Shelter Disclosure (November 27, 2002 )
• NAREIT Submission to the IRS on Reverse Like Kind Exchanges (September 10, 1999)
• GRC Memorandum on Qualified Nonrecourse Financing and Regulations (August 7, 1998 )