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Cancellation of Debt Income: The Qualified Real Property Business Indebtedness Exception

Pillsbury Winthrop Shaw Pittman
To qualify as QRPBI, the debt must be incurred or assumed by the taxpayer in connection with real property used in a trade or business and must be secured by...
5 months ago

What is Qualified Improvement Property and its depreciation?

Thomson Reuters tax and accounting
Qualified Improvement Property is defined as any improvement made to the interior of a nonresidential building after the building is placed in service.
6 months ago

Are You a “Real Estate Professional?”

EisnerAmper
Real Estate Professional Test · Perform more than 50% of services in real property trades or businesses (“50% test”), · Perform more than 750...
2 days ago

An Electing Real Property Trade or Business can Revoke its Election on Account of the Change to Qualified Improvement Property Enacted by the CARES Act; Other Elections Relating to Business Interest Expense Limitation

Seyfarth Shaw LLP
On April 10, 2020, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2020-22 (the “Revenue Procedure”), which (1) permits an...
53 months ago

The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

Tax Foundation
Due to a drafting error, the Tax Cuts and Jobs Act excluded the category of qualified improvement property investment from 100% bonus...
76 months ago

Should Your Business Elect to be a Qualified Residential Living Facility?

Marcum LLP
Qualifying as a residential living facility allows both the operating company and property company to elect to be a qualified real property...
26 months ago

Debunking Myths About Qualified Immunity And Examining its Dangerous Realities

Legal Defense Fund
Qualified immunity protects police officers and other government officials from being held accountable in civil court when they violate...
20 months ago

Cost Segregation and Qualified Improvement Property Studies

CLA (CliftonLarsonAllen)
With rising material costs, continued supply chain issues and prolonged labor shortages affecting the construction and real estate...
30 months ago

Proposed Regulations Provide Clarity for Qualified Foreign Pension Fund Exception

www.proskauertaxtalks.com
On June 7, 2019, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (“IRS”) released proposed Treasury regulations...
63 months ago

Like-kind exchanges of real property

Journal of Accountancy
Financial and investment advisers should seek to understand the implications of a legislative proposal originally set forth in the American...
33 months ago