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Expert Analysis

New Certainty When Defining Real Property For REITs

Law360, New York (May 29, 2014, 7:56 PM EDT) -- On May 9, 2014, the U.S. Department of Treasury and the Internal Revenue Service released proposed regulations[1] revising and clarifying the definition of real property for the purposes of the real estate investment trust provisions of the Code.[2] The preamble to the proposed regulations explains that no published guidance has been issued addressing whether certain assets qualify as real property for purposes of the REIT provisions of the Code since 1975; instead, taxpayers have asked for and received letter rulings from the IRS addressing certain of these assets....

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