Final regulations on the definition of real property for REITs

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September 2016


The IRS has released final regulations to clarify the definition of “real property” for purposes of the asset tests applicable to real estate investment trusts. The most important of the changes are discussed herein.

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Adam Feuerstein

Principal, National Real Estate Tax Technical Leader, PwC US

David Leavitt

US Real Estate Tax Technical Co-Leader, PwC US

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