(1) 9.41% of these amounts are also reported as Section 897 ordinary dividends attributable to dispositions of U.S. Real Property Interests (Box 2e). (2) Qualified Dividends (Box 1b) and Section 199A ...

(1) The amount reported as Unrecaptured Section 1250 Gain is a subset of, and is included in, the Capital Gain Distribution. (2) The amount reported as Ordinary Taxable Dividends is treated as a ...

100% of the Ordinary Dividend Income is treated as Internal Revenue Code (IRC) Section 199A Qualified REIT Dividend Income. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold ...

In this fourth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), Steve Nofziger and I discuss a provision of the Act that impacts pass-through business entities and ...