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- Title
Comments on Proposed Revenue Procedure in Notice 2019-07 Regarding Section 199A and Rental Real Estate Enterprises.
- Abstract
The article presents comments on the recommended safe harbor procedure for rental real estate enterprises in relation to the U.S. Department of Treasury's section 199A taxation code. Recommendations include the leniency to be given to taxpayers to include both their residential and commercial properties under a single enterprise and the removal of the term similar from property descriptions. It also mentions the reduction in the rental services' time restriction to qualify for safe harbor.
- Subjects
UNITED States; SAFE harbor; TAX planning; UNITED States tax laws; REAL estate business laws
- Publication
Tax Lawyer, 2019, Vol 73, Issue 1, p233
- ISSN
0040-005X
- Publication type
Article