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Technical

PATH Act Modifies REIT Prohibited-Transaction Safe Harbors

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Travis J. Rose, CPA, MBT, and Stephanie Tran, J... | Free | AICPA | 01 Jul 2016 | Tax Adviser Magazine

C corporation income taxation
Intermediate
Article

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The PATH Act of 2015 made several amendments to the prohibited transaction safe-harbor test that will apply for sales of property in 2016 and later tax years. This article discusses these amendments as well as issues that are surfacing.

Topics covered:

Tax: Technical: Individual income taxation : Specialized issues, Intermediate
Tax: Technical: C corporation income taxation , Intermediate

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Technical

PATH Act Modifies REIT Prohibited-Transaction Safe Harbors

Comments/Reflections

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