Featured Resources
DLA Piper Tax Partner Shiukay Hung joins the AFIRE Podcast to unpack the implications of the newly signed 'One Big Beautiful Bill' - a tax reform with major relevance for cross-border property investors. Tune in for insights on international treaties, domestic exemptions, and the bond market’s role in shaping policy.
In this alert, we look at key components of the final regulations and what they mean for real estate funds, joint ventures, and investors.
Shiukay Hung,
Jesse A. Criz,
Allen P. Ashley,
Katie LaKoma et. al.
We answer some frequently asked questions about the changing REIT tax landscape.
Shiukay Hung,
Jesse A. Criz,
Allen P. Ashley,
Katie LaKoma et. al.
Please check out our quarterly REIT Tax newsletter for an overview of the latest REIT Tax News.
Shiukay Hung,
Jesse A. Criz,
Allen P. Ashley,
Katie LaKoma et. al.
Please check out our REIT Tax Client Alerts for thought leadership on REIT tax topics of interest.
Shiukay Hung, partner and co-chair of the national real estate tax practice at DLA Piper, participated in a video interview during Nareit’s REITwise: 2024 Law, Accounting & Finance Conference held March 19-21 in Hollywood, Fla.
Primary Materials
Legislative history
Internal Revenue Code
- Part II of Subchapter M (856)
- Part II of Subchapter M (857)
- Part II of Subchapter M (858)
- Part II of Subchapter M (859)
Treasury regulations
- 2025 Proposed Domestically Controlled REITs
- 2024 Final Domestically Controlled REITs
- 2024 Final REITs Transfer of Energy Credits Regulations
- 1.856-1; 1.856-2; 1.856-3; 1.856-4; 1.856-5; 1.856-6; 1.856-7; 1.856-8; 1.856-9; 1.856.10
- 2022 Proposed Domestically Controlled REITs
IRS notices
Tax forms
- Form 1120, REIT, US Income Tax Return for Real Estate Investment Trusts
- Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
- Form 8832, Entity Classification Election
- Form 8875, Taxable REIT Subsidiary Election
- Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization – NEW
Awards and Recognitions
About DLA Piper’s National REIT Tax Practice
DLA Piper’s National REIT Tax practice has in-depth knowledge and experience advising US-listed public REITs, Singapore-listed public REITs, non-traded public NAV REITs, mortgage REITs, and private REITs on REIT taxation matters including formation, operation, acquisition, disposition, joint ventures, M&A transactions, restructurings, workouts and transactions under Chapter XI of the US Bankruptcy Code. Our attorneys are recognized as industry leaders by Chambers and Legal 500 and regularly publish articles in legal and trade publications and actively participate in real estate and REIT industry organizations.