id,filing_uuid,filing_type,registrant_name,registrant_id,client_name,filing_year,filing_period,issue_code,specific_issues,government_entities,income_amount,expense_amount,is_no_activity,is_termination,received_date
3431864,fbd45897-aa79-4e37-b237-6ecdbf8aad16,Q3,INSTITUTE FOR PORTFOLIO ALTERNATIVES FORMERLY INVESTMENT PROGRAM ASSOCIATION,401104677,INSTITUTE FOR PORTFOLIO ALTERNATIVES FORMERLY INVESTMENT PROGRAM ASSOCIATION,2025,third_quarter,TAX,Issues related to the application of the Foreign Investment in Real Property Tax Act. Issues related to individual retirement accounts. Issues related to non-traded REITs and Business Development Corporations (BDCs). Issues related to the definition of domestically controlled qualified investment entities (DCQIEs). Issues related to Opportunity Zones. Issues related to IRC section 1031 like-kind exchanges. Issues related to qualified business income deduction (IRC section 199A).,"HOUSE OF REPRESENTATIVES,Securities & Exchange Commission (SEC),SENATE,Treasury, Dept of",,50000,0,0,2025-10-14T12:05:36-04:00
3703931,fbd45897-aa79-4e37-b237-6ecdbf8aad16,Q3,INSTITUTE FOR PORTFOLIO ALTERNATIVES FORMERLY INVESTMENT PROGRAM ASSOCIATION,401104677,INSTITUTE FOR PORTFOLIO ALTERNATIVES FORMERLY INVESTMENT PROGRAM ASSOCIATION,2025,third_quarter,TAX,Issues related to the application of the Foreign Investment in Real Property Tax Act. Issues related to individual retirement accounts. Issues related to non-traded REITs and Business Development Corporations (BDCs). Issues related to the definition of domestically controlled qualified investment entities (DCQIEs). Issues related to Opportunity Zones. Issues related to IRC section 1031 like-kind exchanges. Issues related to qualified business income deduction (IRC section 199A).,"HOUSE OF REPRESENTATIVES,Securities & Exchange Commission (SEC),SENATE,Treasury, Dept of",,50000,0,0,2025-10-14T12:05:36-04:00