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Many real estate investors hoping for clarity on whether they will be eligible for the tax break for pass-through entities under the Tax Cuts and Jobs Act (TCJA) will be disappointed that guidance from the Internal Revenue Service (IRS) will not help much for projects leased on a triple-net basis. Read Marvin A. Kirsner’s article for the Daily Business Review, “Final IRS Guidance for Rental Deduction Still Leaves Triple Net Leases Out in the Cold.” (subscription).