News by Topic : Tax issues

  • 1/27/2017

    NAREIT Opposes Hawaii Legislation on REIT Dividends Paid Deduction

    Proposal would temporarily eliminate the deduction for 15 years in all but limited cases.

  • 1/23/2017

    Regulations Confirming Built-in Gain Recognition Period of 5 Years for REITs May Be Caught in New Administration’s Freeze

    The recognition period for REITs now conforms with the period for S corporations, but regulations may be caught in White House’s freeze.

  • 12/9/2016

    Technical Corrections Legislation Introduced in House and Senate

    Legislation includes certain NAREIT-supported changes.

  • 11/28/2016

    NAREIT Comments to IRS on Forms 1120-REIT and 8612

    Comments cover income tax return form for REITs and form related to return of excise tax on undistributed income of REITs.

  • 9/19/2016

    Coalition Calls on Trump to Maintain Treatment of Like-Kind Exchanges

    NAREIT among organizations that wrote to Republican nominee to outline benefits of like-kind exchanges.

  • 9/9/2016

    NAREIT Part of Coalition Encouraging Clinton to Maintain Treatment of Like-Kind Exchanges

    Letter to Democratic nominee explains benefits of like-kind exchanges.

  • 9/6/2016

    Treasury Issues Final Regulations Clarifying Definition of REIT Real Property

    Regulations reflect comments submitted by NAREIT.

  • 8/17/2016

    NAREIT Recommends Modifications to MODA Regarding Mark-to-Market Treatment of Derivatives and Other Hedges

    NAREIT and other groups sent comments in letters to ranking member Wyden.

  • 8/4/2016

    NAREIT Joins Group Calling for Retaining Like-Kind Exchange Rules

    Like-Kind Exchange Coalition weighs in with Ways and Means Committee on tax reform.

  • 7/8/2016

    NAREIT Expresses Concerns Regarding Proposed Section 385 Regulations

    Proposed regulations could have “uniquely harsh impact” on REITs and their tax status, according to NAREIT.