Real Estate Tax Alert: Summary of REIT private letter rulings

June 2012
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Real Estate Tax Alert: Summary of REIT private letter rulings

At a glance

In Rev. Rul. 2012-17, the Internal Revenue Service has ruled that a REIT’s investment in the shares of a money market fund constitutes an investment in "cash and cash items" for purposes of section 856(c)(4)(A) of the Internal Revenue Code.

This alert summarizes certain significant private letter rulings issued by the IRS to REITs during the last year.

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