BY: Amanda Wilson The recently enacted PATH Act included several important changes to the REIT tax rules. A full discussion of these changes can be found here.

By: Amanda Wilson It seems that this time every year, Congress struggles with whether it will pass temporary tax breaks referred to as "tax extenders" (see discussion of last year's extenders package here). As we count down the days to 2016, we once...

By: Amanda Wilson As more and more states are allowing for medical marijuana or other legal uses of marijuana, it is important to recognize that the federal government's treatment of marijuana as a controlled substance can have more than criminal...

By: Amanda Wilson One of the great features of corporations is that liability in the corporation generally does not extend to its shareholders, including tax liability. Like any rule, though, there is almost always an exception. In this case, the...