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new irs rulings approve rescission transactions that change
by SI Banoff 2006 We will address rescissions resulting in C corporations being taxed as (1) S corporations, (2) REITs, and. (3) partnerships. Finally, we will cover rescissions
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The term timber real estate investment trust means a real estate investment trust in which more than 50 percent in value of its total assets consists of real
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Use Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report the income, gains, losses, deductions, credits, certain penalties; and
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