In a time of great uncertainty, it is a relief to be sure about one thing: the meaning of “real” — at least as it applies to commercial real estate transactions. What qualifies as real property, ...

Final regulations establish analytical framework for determining whether assets qualify as real property for purposes of the REIT rules. On August 31, 2016, the Treasury Department and the Internal ...

County officials figured that they lost under the definition of real property that was in their ordinance, so they amended the ordinance. The ordinance now says that machinery is real property if its ...