By: Amanda Wilson One of the key benefits of a real estate investment trust ("REIT") is that it is effectively a pass through entity for income tax purposes. While a REIT pays tax on its taxable income, it also receives a dividends paid deduction on...

By: Amanda Wilson The Foreign Investment in Real Property Tax Act (FIRPTA) subjects foreign sellers to U.S. tax when they sell their interest in real property located in the U.S., including interests in companies that predominately hold real estate....

By: Amanda Wilson There was an interesting story this morning on CBS about the Treasury Department cracking down on secret real estate sales. Going forward, buyers and sellers may be limited in their ability to hide behind limited liability...

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.