Outlook for Federal Tax Legislation Affecting Commercial Real Estate
October 26, 2013
Presented by Evan M. Liddiard, CPASenior Policy Representative – Federal Taxation
National Association of REALTORS®
Tax Reform’s Major Players
Obstacles to Tax Reform
Is a “Grand Bargain” a Way Through the Maze?
Why is Tax Reform So Difficult?
What’s at Stake for Commercial Real Estate?
Carried Interest
Like-kind Exchanges
Capital Gains Tax Rate
Depreciation
Interest Expense Deductibility
FIRPTA Reform?
Leasehold Improvements
Expiring Provisions
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