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Development Trends
https://www.nmhc.org/industry-topics/student-housing/development-trends/
The latest in development trends in the private student housing sector from NMHC's Student Housing Council.
Capital Markets
https://www.nmhc.org/industry-topics/student-housing/capital-markets/
The latest in capital markets conditions in the private student housing sector from NMHC's Student Housing Council.
Business Interest Deductibility
https://www.nmhc.org/industry-topics/tax-and-accounting/business-interest-deductibility/
Multifamily developers generally borrow, in many cases as much as two-thirds of total cost, to finance apartment development. Curtailing the current deduction for business interest expenses would grea
Carried Interest
https://www.nmhc.org/industry-topics/tax-and-accounting/carried-interest/
Carried interest, also called a “promote,” has been a fundamental part of real estate investment partnerships for decades. Managing partners receive a carried interest, or a share of profits once an a
Depreciation of Existing Buildings
https://www.nmhc.org/industry-topics/tax-and-accounting/depreciation-of-existing-buildings/
Here is a summary of NMHC’s research and information on Depreciation of Existing Buildings. View our Issue Fact Sheet.
Estate Tax and Stepped-Up Basis
https://www.nmhc.org/industry-topics/tax-and-accounting/estate-tax/
The apartment industry supports the retention of current-law stepped-up basis rules. Changes to current law could either diminish or discourage the ability of heirs to make improvements to inherited p
FIRPTA
https://www.nmhc.org/industry-topics/tax-and-accounting/firpta/
The Foreign Investment in Real Property Tax Act (FIRPTA) taxes foreigners’ gains on the income they earn from, and then the sale of, U.S. real estate and other real property. By treating real estate d
General Partnerships
https://www.nmhc.org/industry-topics/tax-and-accounting/general-partnerships/
Here is a summary of NMHC’s research and information on General Partnerships
Healthcare Reform
https://www.nmhc.org/industry-topics/tax-and-accounting/healthcare-reform/
Federal healthcare reform legislation enacted in 2010 imposes a number of compliance obligations on businesses, including apartment firms. It also enacted two significant tax increases that went into
IRS Repair Regulations
https://www.nmhc.org/industry-topics/tax-and-accounting/irs-repair-regulations/
On September 13, 2013, the Treasury Department and Internal Revenue Service (IRS) issued long-awaited final so-called Repair Regulations (T.D. 9636) that address how expenses in connection with acquir