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Income from receipt of carbon sequestration credits relating to timberlands is qualifying REIT income.  http://ow.ly/blQv30hOCW0  (Jan TTA)
IRS will not acquiesce to ruling on non-safe-harbor reverse Sec. 1031 exchange.  http://ow.ly/z23s30hxctt  (Jan TTA)
Court rules mortgage broker is not real estate professional, passive activity rules apply.  http://ow.ly/HITu30hxcph  (Jan TTA)
U.S. parent’s CFCs held U.S. property under Sec. 956 as result of intercompany transactions.  http://ow.ly/TQiQ30hxcgY  (Jan TTA)
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