For the Institute of Real Estate Management, establishing professional partnerships with Eastern European countries has been a thoroughly beneficial endeavor. In doing so, IREM can develop new markets for its education, publications and programs...
The restructuring of debt is a transaction potentially fraught with tax consequences - and tax uncertainties. The Bankruptcy Tax Act of 1980 reworked many of the tax rules in this area, not only for bankrupt debtors, but also for solvent and...
In the early 1990s, in response to the collapse of the real estate capital markets, there was a tidal wave of synthetic lease capital flow from equipment financing to real estate. This flood of activity, which began with the Fortune 500, has also...
One of the ways corporations raise funds, increase earnings and enhance liquidity is by freeing capital tied up in their sometimes massive real estate holdings. When a higher rate of return can be generated from their primary businesses than from...
One major traditional reason for investing in commercial real estate was hedging against inflation, yet commercial properties performed abysmally as an inflation hedge in the early 1990s. Moreover, many observers think inflation is dead. Is...
We have come to expect that taxpayers and their advisers, on the one hand, and the Internal Revenue Service, on the other, will have differing views regarding various questions of tax law. Usually, each side can discern at least a kernel of...
Under the tax law, original issue discount (OID) arises when a debtor issues a debt instrument, such as a bond or note, for an "issue price" less than the face amount of the debt instrument. OID is, in a sense, a subclass of interest. However the...
National Real Estate Investor is pleased to present its fifth Directory of Hotel Management Firms. Listings include companies' headquarters addresses, phone and fax numbers, contact names, and, when provided, number of rooms managed, owned and fee...