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REIT and MLP Taxation Under the New Tax Law  


Author:  Robert N. Gordon.


Source: Volume 35, Number 04, Summer 2018 , pp.19-22(4)




Journal of Taxation of Investments

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Abstract: 

Under the Tax Cuts and Jobs Act of 2017, real estate investment trusts, master limited partnerships, and private equity managers operating as publicly traded partnerships were granted the favorable treatment of flow-through entities. Sounds good, but note there are a few surprises.

Keywords: flow-through entities, , flow-through income, MLP, REIT, IRC Sec. 199A, MLP fund, REIT fund, mortgage securities

Affiliations:  1: Twenty-First Securities.

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