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New Proposed Regulations Would Impact the Determination of Domestically Controlled REIT and Structures for Sovereign Wealth Funds' US Real Estate Investments | Proskauer - Tax Talks

Published: January 16, 2023

On December 28, 2022, the Internal Revenue Service (the “IRS”) and the Treasury Department released proposed regulations (the “Proposed Regulations”) under sections 892 and 897 of the...

Source: jdsupra.com

Related Topics:

United States Qfpfs Qces Revenue Service Treasury Department Committee On Taxation Internal Revenue Service Internal Revenue Code Proposed Regulations Domestically Controlled Treasury Regulations Determining Whether Letter Ruling General Explanation Tax Legislation Enacted

IRS and Treasury Released Regulations Under Sections 892 and 897 - Vimarsana News

IRS and Treasury Released Regulations Under Sections 892 and 897

Published: January 14, 2023

If finalized as proposed, the Proposed Regulations would prevent a non-U.S. person from investing through a wholly-owned U.S. corporation in order to cause a real estate investment trust REIT to be domestically controlled.

Source: natlawreview.com

Related Topics:

United States Qfpfs Qces Revenue Service Treasury Department Committee On Taxation Internal Revenue Service Internal Revenue Code Proposed Regulations Domestically Controlled Treasury Regulations Determining Whether Letter Ruling General Explanation Tax Legislation Enacted Real Estate Investment Trust Qualified Foreign Pension Funds Ection 897 And Domestically Controlled Reit