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IMPACT OF THE PATH ACT ON REAL ESTATE INVESTMENT TRUSTS.
- Source :
- Real Estate Taxation; 2016 2nd Quarter, Vol. 43 Issue 3, p131-136, 6p
- Publication Year :
- 2016
-
Abstract
- The article focuses on the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) and its provisions dealing with the rules of Real Estate Investment Trust (REIT). It mentions that the PATH Act has placed limitations on the ability to utilize tax-free spin offs involving REITs and the reduction of allowable amount of taxable REIT subsidiary (TRS) ownership and the increase in U.S. real property interests.
Details
- Language :
- English
- ISSN :
- 00935107
- Volume :
- 43
- Issue :
- 3
- Database :
- Supplemental Index
- Journal :
- Real Estate Taxation
- Publication Type :
- Periodical
- Accession number :
- 117301263