The Internal Revenue Service and the Treasury Department are proposing to get rid of the "domestic corporation look-through rule" for determining whether a real estate investment trust in the U.S. is ...
The above photo, taken through a microscope, is an example of the type of image that could be submitted for the #AtMiamiYouWill spring photo contest, with the theme "Miami Through the Lens: Magnify ...
On October 20, 2025, the IRS issued proposed regulations that would revoke the recently adopted “look-through” rule (discussed here) used to determine whether real estate investment trusts (“REITs”) ...