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CIRE Fall 2021 Issue
For 50 years, CCIM Institute has been a leader in CRE education.
The industry is evolving. Are you?
The Internal Revenue Service recently reversed its course in a direction favorable to taxpayers regarding the proposed regulations on the income tax consequences of corporate mergers or consolidations involving entities that are disregarded for federal tax purposes. The regulations are
When commercial real estate professionals advise their clients on redeveloping brownfield properties, they should consider the tax implications. The treatment of costs incurred to remediate environmentally damaged sites might affect a project's economic feasibility. Remediation Cost Considerations The time during
In June, the Internal Revenue Service issued Revenue Ruling 2001 29, which states that a real estate investment trust might be party to a tax free separation of corporate owned real estate if certain conditions are met. This ruling comes
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