The IRS has published its Internal Revenue Bulletin. The bulletin includes: 1) Announcement 2025-20, announcing the OPR’s recent disciplinary sanctions; 2) Rev. Proc. 2025-24, providing specifications ...

CF Properties and its affiliates have launched the real estate investment firm’s 11th Delaware Statutory Trust, they ...

CF Properties, a leading sponsor in senior housing Delaware Statutory Trusts (DSTs), announces the launch of its latest ...

Named after Section 1031 of the Internal Revenue Code, this strategy helps investors grow wealth by deferring taxes and using the full value of their investment to acquire more or better real estate.

What qualifies as real property, particularly in the case of property exchanged under Internal Revenue Code Section 1031, has been clarified by the federal government in recent years.

Internal Revenue Code Section 1031, a federal statute for deferring capital gains tax, is used in as many as 20% of commercial real estate transactions. Despite this, misunderstandings about this ...

On January 16, the Internal Revenue Service (IRS) published proposed regulations ( 90 FR 4691) under Section 162(m) of the Internal Revenue Code. Section 162(m) generally limits the deductibility ...

Section 45V of the Internal Revenue Code (IRC), enacted as part of the Inflation Reduction Act of 2022, grants a clean hydrogen production credit (CHPC) for each kilogram of clean hydrogen ...

Investing in real estate can assist you in diversifying your investment portfolio by adding physical assets and providing you with a hedge against inflation. If you are a real estate investor, or if ...

Treasury Department and IRS Issue Final Regulations on the Advanced Manufacturing Production Credit Under Section 45X of the Internal Revenue Code ...