On July 1, 2025, a little over two weeks after the Senate Finance Committee released its draft tax title (the “Initial Senate Draft”), the U.S. Senate secured sufficient votes to advance its version of the “One Big Beautiful...more
7/8/2025
/ Business Income ,
Corporate Taxes ,
Foreign Investment ,
Internal Revenue Code (IRC) ,
Investors ,
New Legislation ,
Proposed Legislation ,
Real Estate Investments ,
REIT ,
Senate Finance Committee ,
Tax Liability ,
Tax Planning ,
Tax Reform
Along with the broader market, real estate investment trusts (“REITs”) and publicly traded partnerships, frequently referred to as master limited partnerships (“MLPs”), have increasingly embraced the principles of...more
9/8/2023
/ Carbon Capture and Sequestration ,
Environmental Social & Governance (ESG) ,
IRS ,
Leases ,
MLPs ,
Partnerships ,
Private Letter Rulings ,
Qualifying Income ,
Real Estate Investments ,
REIT ,
Shareholders ,
Taxable Income
Key Takeaways-
While foreign investors are typically taxed on gain from the sale of U.S. real property interests (which include interests in most equity REITs), they are generally exempt from tax on gain from the sale of...more
Expansion of EVs and EV Charging Stations-
Electric vehicles are becoming mainstream. But are EV charging stations customary?
Historically, real estate investment trusts were intended to be passive vehicles for...more
In a ruling that may impact real estate investment trusts (REITs) with leases that have percentage or contingent rent clauses, the IRS recently changed its prior position that rent paid under a formulaic rent escalation...more
In the first REIT Series presentation of 2021, V&E tax attorneys will discuss the final carried interest regulations and their impact on REIT LTIP unit holders and real estate fund sponsors and operating partners....more