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Documents on Taxation, Real Estate
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|New Tax Legislation Enhances Investments in U.S. Real Estate and REITs|
Carl J. Riley, Alejandro Ruiz, Robert D. Simon, Jennifer H. Weiss; Greenberg Traurig, LLP;
January 20, 2016, previously published on January 16, 2016Congress recently passed, and President Obama signed into law, the Protecting Americans from Tax Hikes Act of 2015 (the Act), in connection with funding the federal government and extending the availability of a number of expiring tax provisions. Among the many tax law provisions included within...
|Consolidated Appropriations Act Impacts REITs, FIRPTA Requirements and Depreciation|
Thomas N. Lawson, Alan J. Tarr; Loeb & Loeb LLP;
January 8, 2016, previously published on December 2015The recently enacted Consolidated Appropriations Act, 2016 makes some significant changes that affect real estate investment trusts, Foreign Investment in Real Property Tax Act reporting and withholding requirements, and depreciation of real property.
|New Partnership Tax Audit Rules Will Impact Private Investment Fund Vehicles|
Peter J. Elias, Olga A. Loy, Teresa A. Maloney, Babak Emil Nikravesh, Patrick B. O'Brien; Jones Day;
December 16, 2015, previously published on November 30, 2015On November 2, 2015, President Barack Obama signed into law the Bipartisan Budget Act of 2015 (the “BBA”). The BBA includes new rules (the “New Audit Rules”) which significantly change many aspects of existing U.S. federal tax law relating to tax audits of entities treated...
|Potential Landmines for Restaurateurs: Location, Liquor & Loans|
Rosemarie Salguero; Lerch Early Brewer Chartered;
October 22, 2015, previously published on ober 9, 2015There is no better time to be a restaurateur in the Washington, DC metropolitan area. Millennials constantly seek inventive cuisine, whether served at one of the city’s fast-growing, fast-casual hot spots or at an award-winning destination restaurant. Up-and-coming neighborhoods present...
|Vacation Homes and Taxation|
Pessin Katz Law P.A.;
July 10, 2015, previously published on July 2, 2015Summer is in full swing and PK Law thought it an appropriate time to discuss the tax implications of owning a vacation home. The general benefits of such ownership are obvious: a cheaper family vacation over the short term; appreciation in value of the home; and securing rental income.
|Warning If You Have Not Paid Your 2012 Real Estate Taxes!|
Michael Ryan; Lowndes, Drosdick, Doster, Kantor & Reed Professional Association;
April 27, 2015, previously published on April 15, 2015Some investor landowners and lender REO departments are holding Florida real estate and, for cash flow reasons, are not paying the real estate taxes. Some lenders are in workout or foreclosure mode holding a mortgage on distressed real estate. Real estate investors, REO holders, and mortgage...
|Ukrainian Legislative Developments on Real Estate Tax|
Myron B. Rabij; Dentons Canada LLP;
April 21, 2015, previously published on January 13, 2015Pursuant to the changes introduced to the Tax Code of Ukraine by the new Law of Ukraine No. 71-VIII dated 28 December 2014 which entered into force on 1 January 2015, new tax provisions with respect to immovable property tax have been implemented.
|Not So Fast My Friend: Tax Court Holds That A Part-Time Landlord Was Not Really A Real Estate Professional|
Matthew R. Ottemann; McGrath North Mullin & Kratz, PC LLO;
March 20, 2015, previously published on 1st Quarter, 2015Many people invest in rental real estate as a way to build wealth and invest for the future. However, one negative aspect of real estate investing is that, for many small-time investors, losses incurred in rental real estate cannot be immediately deducted. This is because of the IRS’ rules on...
|Is Your Real Property Tax Too High? Now is the Time to Consider a Protest or Appeal|
Laura J. Genovich, Steven L. Owen; Foster, Swift, Collins & Smith, P.C.;
March 20, 2015, previously published on March 6, 2015As a result of an improving Michigan economy, real property values have been on the rise, and property taxes are following suit. Tax assessors have been busy at work assessing property values during January and February. If you own personal or commercial real property you either have, or will soon...
|Congressional Tax Exemption on Federal Mortgage Entities; Alabama Business Privilege Tax Act|
Ashten Kimbrough Seay; Sirote & Permutt, P.C.;
March 19, 2015, previously published on January 26, 2015In this week's ALWU, we share with you a decision from the 11th Circuit Court of Appeals and a decision from the Alabama Court of Civil Appeals. The first concerns a Congressional exemption from taxation granted to federal mortgage entities, and the second deals with the Alabama Business Privilege...