The enacted One Big Beautiful Bill (H.R.1, O3B) amends current tax law provisions and adds other provisions that affect real estate investments. This alert is intended to provide a summary of tax items under O3B of interest...more
7/21/2025
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Bonus Depreciation ,
Internal Revenue Code (IRC) ,
Legislative Agendas ,
New Legislation ,
One Big Beautiful Bill Act ,
Qualified Small Business Stock ,
Real Estate Investments ,
REIT ,
Tax Credits ,
Tax Deductions ,
Tax Legislation ,
Tax Reform ,
Taxation
PIP (partners' interests in the partnership) allocations are very commonly used in partnership agreements. For this reason, Investors and managers should understand the basics of PIP allocations and whether and when they...more