The past is prologue: Do REIT qualification issues close with tax years, do they persist for ten (10) years (being the sum of five (5) years on account of the Section 856(g)(3) “lock out” plus another five (5) years of...more
6/4/2025
/ Acquisitions ,
Corporate Taxes ,
Due Diligence ,
Internal Revenue Code (IRC) ,
Mergers ,
Real Estate Investments ,
REIT ,
Remediation ,
Tax Liability ,
Tax Planning ,
Taxation
The ORIAD: How to be a REIT (Sections 856-860)
- Organization
- Rents from real property
- Income from passive sources
- Assets that are real property and real estate assets, and are not excessive securities
-...more