Mondaq USA: Real Estate and Construction > Landlord & Tenant - Leases
Proskauer Rose LLP
On January 18, the Internal Revenue Service ("IRS") and the U.S. Department of the Treasury issued final regulations on the "pass through" deduction under section 199A[1] of the Internal Revenue Code (the "Code").
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Section 199A introduced a new 20% deduction for qualified business income (previously discussed here).
Duane Morris LLP
In IDEA Boardwalk, LLC v. Revel Entertainment Group, LLC; Polo North Country Club, Inc. (In re Revel AC Inc.), No. 17-3607 (3d Cir. Nov. 30, 2018),
BakerHostetler
When proposed regulations under new Section 199A were issued regarding the deduction for pass-through entities, many real estate professionals were frustrated by the use of Section 162
Ostrow Reisin Berk & Abrams
The IRS has released final regulations and additional guidance on the QBI deduction just before the first tax season where taxpayers can claim the deduction.
Sheppard Mullin Richter & Hampton
California has positioned itself as a leader on emerging cannabis policy.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Shopping centers across the country still face significant financial struggles as a consequence of the recent recession, the increasing market share of online retailers, and the relatively high price
Thompson Coburn LLP
In a case of first impression in California, the California Court of Appeal in Smyth v. Berman held that in the absence of specific language to the contrary ...
Smith Gambrell & Russell LLP
On Friday, January 18, 2019, the Treasury Department issued final rules under IRC Section 199A.
Smith Gambrell & Russell LLP
News reports have it that the Chief Judge has admonished the various Departments to constrain themselves in granting motions for leave to appeal to the Court of Appeals ...
Holland & Knight
Commercial mortgage-backed securities ("CMBS") loans and balance-sheet loans are not created equal. While there are many similarities between the two types of loans, the differences are material
Proskauer Rose LLP
A team of pro bono attorneys at Proskauer recently celebrated a significant step forward in their fight for safe and healthy housing for the more than 400,000 New Yorkers who live in apartments operated by the NYCHA...
Thompson Coburn LLP
The California Supreme Court has held that a new owner of property obtained through non-judicial foreclosure must perfect title before serving a written notice to quit on the current tenants.
Thompson Coburn LLP
With medical cannabis legalized as a matter of state law in Missouri after the passage of Amendment 2, cannabis facilities will be up and running in 2020.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Granting a tenant an exclusive use of their premises in a retail setting can be a powerful inducement to have the tenant agree to a lease.
Mayer Brown
After two days of 32 rounds of competitive bidding by 19 companies1 in the latest auction of Outer Continental Shelf (OCS) renewable energy leases by the US Bureau of Ocean Energy Management (BOEM).
Holland & Knight
After more than three years of fact-finding and amidst intense lobbying from many constituencies, the Los Angeles City Council ...
Ropes & Gray LLP
In Notice 2018-99, issued December 10, 2018 (the "Notice"), the IRS has provided interim guidance on determining the amount of unrelated business taxable income ...
Mayer Brown
Below are answers to questions we received during our tax equity webinar of October 23. These questions were submitted online during the webinar.
Troutman Sanders LLP
The tenancy may be terminated by giving a written notice to vacate three days prior to the effective termination date.
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Proskauer Rose LLP
On January 18, the Internal Revenue Service ("IRS") and the U.S. Department of the Treasury issued final regulations on the "pass through" deduction under section 199A[1] of the Internal Revenue Code (the "Code").
Thompson Coburn LLP
The 2017 tax reform introduced a deduction generally equal to 20% of qualified business income (QBI) or the taxpayer's taxable income, subject to certain limitations.
Ostrow Reisin Berk & Abrams
The IRS has released final regulations and additional guidance on the QBI deduction just before the first tax season where taxpayers can claim the deduction.
BakerHostetler
When proposed regulations under new Section 199A were issued regarding the deduction for pass-through entities, many real estate professionals were frustrated by the use of Section 162
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) significantly expands bonus depreciation under Section 168(k) of the Internal Revenue Code for both regular tax and alternative minimum tax (AMT) purposes
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Shopping centers across the country still face significant financial struggles as a consequence of the recent recession, the increasing market share of online retailers, and the relatively high price
Holland & Knight
Commercial mortgage-backed securities ("CMBS") loans and balance-sheet loans are not created equal. While there are many similarities between the two types of loans, the differences are material
Sheppard Mullin Richter & Hampton
California has positioned itself as a leader on emerging cannabis policy.
Thompson Coburn LLP
In a case of first impression in California, the California Court of Appeal in Smyth v. Berman held that in the absence of specific language to the contrary ...
Smith Gambrell & Russell LLP
On Friday, January 18, 2019, the Treasury Department issued final rules under IRC Section 199A.
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