IRS Issues Guidance on Treatment of Certain Foreign Income Inclusions for REIT Income Test Purposes
By EsqSocial Corporation 17/09/18
On September 13, 2018, the Internal Revenue Service (the “Service”) released Revenue Procedure 2018-48 (the “Revenue Procedure”), which provides guidance on how certain items of foreign-related income are treated for purposes of determining whether a...
By: King & Spalding