Revenue procedure sets forth requirements for ensuring certain stock distributions are treated as property distributions eligible for dividends paid deduction.
On August 11, 2017, the Internal Revenue Service (IRS)...more
Treasury and IRS announce that certain “cash rich” and REIT/RIC conversion spin-offs are under study and are added to the “no rule” list.
On September 14, 2015, the United States Treasury Department (the Treasury) and...more