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New Proposed Regulations Would Impact The Determination Of Domestically Controlled REIT And Structures For Sovereign Wealth Funds' US Real Estate Investments - Fund Management/ REITs

On December 28, 2022, the Internal Revenue Service and the Treasury Department released proposed regulations under sections 892 and 897 of the Internal Revenue Code. ....

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New Proposed Regulations Would Impact the Determination of Domestically Controlled REIT and Structures for Sovereign Wealth Funds' US Real Estate Investments | Proskauer - Tax Talks

On December 28, 2022, the Internal Revenue Service (the “IRS”) and the Treasury Department released proposed regulations (the “Proposed Regulations”) under sections 892 and 897 of the. ....

United States , Qfpfs Qces , Revenue Service , Treasury Department , Committee On Taxation , Internal Revenue Service , Internal Revenue Code , Proposed Regulations , Domestically Controlled , Treasury Regulations , Determining Whether , Letter Ruling , General Explanation , Tax Legislation Enacted ,

IRS and Treasury Released Regulations Under Sections 892 and 897

If finalized as proposed, the Proposed Regulations would prevent a non-U.S. person from investing through a wholly-owned U.S. corporation in order to cause a real estate investment trust REIT to be domestically controlled. ....

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