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Revenue Ruling 2008-31: IRS Rules That a Swap Interest in a Broad-Based U.S. Real Estate Index Is Not a U.S. Real Property Interest under FIRPTA |
July 11, 2008
Previously published on June 2008
On June 12, 2008, the Internal Revenue Service ("IRS") published Revenue Ruling 2008-31, I.R.B. 2008-26 (the "Ruling"), holding that an interest in a notional principal contract that references data from an index derived from a geographically and numerically broad range of U.S....
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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