EFTA00597664Set 9
14p5,962w
treated as those of the REIT owner. 32 Thus, the corporate
status of a QRS is generally ignored for federal tax purposes. As with OSubs, however, there are
certain regulatory ... exceptions to the general rule that a QRS is disregarded for federal tax
purposes.
General Exceptions and Modifications
The number of exceptions and modifications to the general rule that DREs ... demand, may file a federal tax lien only against the ()Sub's or QRS'S property
and rights to property."
Another instance in which a DRE is recognized for federal
https://www.justice.gov/epstein/files/DataSet%209/EFTA00597664.pdf
EFTA00056410Set 9
2019-07-241000p140,118w
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https://www.justice.gov/epstein/files/DataSet%209/EFTA00056410.pdf
EFTA_00093634
EFTA01247270
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https://www.justice.gov/epstein/files/DataSet%209/EFTA01247270.pdf