www.proskauertaxtalks.com/2024/10/no-money-no-problem-recent-irs-favorable-guidance-regarding-a-reits-first-year/#page=1
www.dlapiper.com/en/insights/publications/2024/10/irs-approves-new-reit-with-no-initial-income-or-assets
www.huntonak.com/insights/legal/new-ruling-on-reit-gross-income-and-asset-tests#page=1
www.hklaw.com/en/insights/publications/2024/11/irs-issues-private-ruling-that-entity-with-zero-gross-income-or-assets
