Tax News & Views - September 18, 2009Vol. 10, No. 46 |
Publish date:
Author
Tax Policy Group, Deloitte Tax LLP
- IRS issues guidance on modifications to commercial mortgage loans – The IRS issued anxiously awaited guidance on modifications to commercial mortgage loans held by real estate mortgage investment conduits, including final regulations on permissible modifications, a revenue ruling on modifications to loans at risk of default, and a notice on modifications to loans held by investment trusts.
- IRS addresses inversion rules on stock acquired for cash or marketable securities – The IRS provided guidance under section 7874 on determining whether a foreign corporation is treated as a surrogate foreign corporation, and announced its intent to issue regulations applicable to transactions completed on or after September 17, 2009.
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Tax News & Views - September 18, 2009
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