Internal Revenue Service Issues

Asset Test Issues

Built In Gains

Built In Losses

Cancellation of Debt Issues

Debt Equity Regulations

Definition of Congregate Care

Distressed Debt Issues

Foreign Investment in Real Property Tax Act (FIRPTA)

Income Test Issues

Mortgage REITs

Partnership Tax Issues

Post-RIDEA Guidance

Preferential Dividends

Real Estate Mortgage Investment Conduits (REMICs)

Spin-Offs

Stock Dividends

Tax Forms

Internal Revenue Service Issues Archive