Internal Revenue Service

• Draft Revenue Procedure Containing Examples of Situations Not Constituting Preferential Dividends (March 23, 2007) 

• NAREIT Submission to the IRS on Notice 2006-97: Taxation and Reporting of Excess Inclusion Income by REITs, RICs and Other Pass-Through Entities (January 30, 2007) 

• NAREIT's Comments on Section 409A Proposed Regulations (June 1, 2006) 

• NAREIT Submission to the IRS on Foreign Currency Gains Under the REIT Tests (June 29, 2005) 

• NAREIT Submission to the IRS re Application of Section 470 to REITs (February 25, 2005) 

• Draft Revenue Procedure re: Protective Asset Trusts  May 24, 2004

• Draft Revenue Procedure re: Foreign Currency Gains Under the REIT Income and Asset Tests  May 12, 2004

• Letter to the IRS re: 2004-2005 Priority Guidance Plan April 30, 2004

• NAREIT Submission to IRS on Form 8875 (TRS Election Form) April 19,2004

• Letter and Memorandum to the IRS Regarding Foreign Currency Under the REIT Rules  July 15, 2003

• Letter to the U.S. Treasury Department re: Tenant Improvements As Customary REIT Service December 31, 2002

• Letter to the IRS re: Tax Shelter Disclosure November 27, 2002

• Letter to the U.S. Treasury Department concerning REIT Dividend Distributions and Cash Option Purchase Plans October 16, 2002

• Proposed ruling regarding DRIPs/COPPs multi-day pricing October 16, 2002

• Proposed ruling that discount on DRIPs/COPPs is not a dividend October 16, 2002

• Comment Letter on Certain Transfers of Property to Regulated Investment Companies (RICs) and REITs March 28, 2002

• NAREIT Comment Letter on Re-Proposed "Disregarded Entities" Regulations March 5, 2002

• REIT Spinoffs -- Facts About IRS Revenue Ruling 2001-29 June 26, 2001

• Questions and Answers About IRS Revenue Ruling 2001-29 June 26, 2001

• NAREIT Submission to the IRS on Reverse Like Kind Exchanges - September 10, 1999

• GRC Memorandum on Qualified Nonrecourse Financing and Regulations - August 7, 1998

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