On May 9, 2014, the Internal Revenue Service and U.S. Department of the Treasury issued proposed regulations (the Proposed Regulations) under Section 856 of the Internal Revenue Code (the Code) to ...
Proposed regulations establish analytical framework for determining whether assets qualify as real property for purposes of the REIT rules. On May 14, 2014, the Internal Revenue Service (IRS) ...
I recently had the opportunity to review all 50 state constitutions and confirmed an important fact for the current capital gains income tax litigation. Although most state constitutions mention how ...
On March 22, Allegheny County Common Pleas Court Judge Christine Ward ruled in Ungarean v. CNA, No. GD-20-006544, 2021 Pa. Dist. & Cnty. Dec. LEXIS 2 (Pa. Ct. Com. Pl ...
Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Thomas J Catalano is a CFP and Registered Investment Adviser with the state of South ...
A new law is in the works to bring a broader definition of collateral for bank loans. As a result, not only immovable property, but also fixed deposits or immovable property like gold, silver, ...
The Commonwealth Court vacated a judgment judgment against the city of Scranton in a precedential ruling that provides guidance on the definition of "property loss" under Pennsylvania's Judicial Code.
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