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IRS Releases Final Regulations Impacting FIRPTA Exemption for Domestically Controlled REITs

On April 24, 2024, the Treasury Department (“Treasury”) and the Internal Revenue Service (IRS) released final regulations (“Final Regulations”) under Section 897 of the Internal Revenue Code of 1986, as amended, addressing...more

IRS Rules that Income Attributable to Electric Vehicle Charging Stations is Qualifying Income for REITs

As the electric vehicle (“EV”) market gains traction, real estate investment trusts (“REITs”) appear to be stepping in to alleviate a common concern of current and potential EV drivers: Where will I charge? With the demand...more

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