4 Things To Know About The Latest IRS Real Estate Regs

By Andrew McIntyre (October 17, 2016, 4:52 PM EDT) -- The Internal Revenue Service recently issued final rules aimed at curtailing tax benefits from U.S. companies setting up foreign subsidiaries, and while the rules seek to limit tax breaks U.S. firms can receive through so-called inversions, real estate investment trusts remain exempt from the new rules.

Lawyers say that the IRS' decision to exclude REITs is a major victory for the REIT industry, although the rules could still make foreign investment in U.S. projects less attractive.

The rules, which are part of a larger anti-inversion effort by the IRS, broadly target U.S. firms that have used debt to pass on, or...

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