Perspectives
Mind the Gaps
The two issues brought forward by this column may not sound much like urgent real estate issues, but they are and if the industry does not mind them, it may miss out on important implications. The two...
The two issues brought forward by this column may not sound much like urgent real estate issues, but they are and if the industry does not mind them, it may miss out on important implications. The two...
Originally published in 2019, this piece was updated on October 23, 2020, to reflect additional tax changes in the CARES act. Click to view the original version. On December 22, 2017, the Tax Cuts...
How interests in real estate partnerships are valued can result in significant savings for gift or estate tax returns. According to a new IRS ruling, Revenue Ruling 93-12, the percentage of ownership...