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Real Estate Passthrough Finance Techniques Corner: Partnership Tax Planning Under the New Tax Cuts and Jobs Act Bonus Depreciation Proposed Regulations

Journal of Passthrough Entities, 2018-11, Vol.21 (6), p.25-32

2018

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"Bad boy" nonrecourse carve-outs in real estate loan cause it to be recourse--or do they?

Journal of passthrough entities, 2016-07, Vol.19 (4), p.27

2016

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New Partnership Carried Interest Provision: Plugging a Loophole with a Labyrinth

Journal of passthrough entities, 2018-03, Vol.21 (2), p.35

2018

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New taxpayer favorable LTRs allow gain on sale of partnership assets to be offset by disallowed loss on earlier sale of partnership interest

Journal of passthrough entities, 2016-03, p.21

2016

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Can Code Sec. 704(c) Be Applied to a Capital Gain Dividend Paid by a REIT?

Journal of passthrough entities, 2017-11, Vol.20 (6), p.25

2017

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New partnership disguised sale regulations end leveraged partnerships

Journal of passthrough entities, 2017-07, Vol.20 (4), p.27

2017

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Real Estate Passthrough Finance Techniques Corner: is it Cancellation of Debt (COD) income? New IRS chief counsel advice takes the gas out of great plains gasification

Journal of Passthrough Entities, 2015-11, Vol.18 (6), p.29

2015

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Real estate passthrough finance techniques corner: defeasing conduit loans: tax issues, premiums, like-kind exchanges and "New York style"

Journal of Passthrough Entities, 2015-07, Vol.18 (4), p.27

2015

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Put a "bottom" deficit restoration obligation in your partnership liability allocation tool box

Journal of passthrough entities, 2014-11, Vol.17 (6), p.29

2014

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Proposed partnership liability allocation regulations: an unworkable solution in search of a problem

Journal of passthrough entities, 2014-07, Vol.17 (4), p.31

2014

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Real Estate & Passthrough Finance Techniques Corner: Rev. Rul. 2016-15 Holds Real Estate Dealers Cannot Exclude Cancelation of Indebtedness Income, But Is it Correct?

Journal of Passthrough Entities, 2016-11, Vol.19 (6), p.25

2016

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Real Estate & Passthrough Finance Techniques Corner: New Partnership Carried Interest Provision: Plugging a Loophole with a Labyrinth

Journal of Passthrough Entities, 2018-03, Vol.21 (2), p.35-79

2018

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Real Estate & Passthrough Finance Techniques Corner: "Bad Boy" Nonrecourse Carve-outs in Real Estate Loan Cause It to Be Recourse-or Do They?

Journal of Passthrough Entities, 2016-07, Vol.19 (4), p.27

2016

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Creative structuring with partnership mergers and divisions

Journal of passthrough entities, 2013-11, Vol.16 (6), p.39

2013

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Real Estate & Passthrough Finance Techniques Corner: Can Code Sec. 704(c) Be Applied to a Capital Gain Dividend Paid by a REIT?

Journal of Passthrough Entities, 2017-11, Vol.20 (6), p.25-61

2017

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Real Estate & Passthrough Finance Techniques Corner: New Taxpayer Favorable LTRs Allow Gain on Sale of Partnership Assets to be Offset by Disallowed Loss on Earlier Sale of Partnership Interest

Journal of Passthrough Entities, 2016-03, Vol.19 (2), p.21

2016

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Real Estate & Passthrough Finance Techniques Corner: New Partnership Disguised Sale Regulations End Leveraged Partnerships

Journal of Passthrough Entities, 2017-07, Vol.20 (4), p.27

2017

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Real Estate Passthrough Finance Techniques Corner: opportunities and pitfalls for the property owner in transactions with a REIT

Journal of passthrough entities, 2013-03, Vol.16 (2), p.33

2013

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Real Estate & Passthrough Finance Techniques Corner

Journal of Passthrough Entities, 2017-03, Vol.20 (2), p.29

2017

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Real Estate Passthrough Finance Techniques Corner: opportunities and pitfalls for the property owner in transactions with a REIT

Journal of passthrough entities, 2012-11, Vol.15 (6), p.25

2012

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Real Estate Passthrough Finance Techniques Corner: revenue ruling 2012-14: the IRS lends a helping hand to insolvent partners

Journal of Passthrough Entities, 2012-07, Vol.15 (4), p.25

2012

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Final and proposed regulations regarding partnership noncompensatory options

Journal of passthrough entities, 2014-03, Vol.17 (2), p.37

2014

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Real Estate Passthrough Finance Techniques Corner: final partnership debt-for-equity regulations maintain denial of creditor's loss

Journal of passthrough entities, 2012-03, Vol.15 (2), p.41

2012

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Real Estate Passthrough Finance Techniques Corner: managing partnership liability allocations: guarantees, DROs and other techniques

Journal of passthrough entities, 2011-11, Vol.14 (6), p.37

2011

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Real estate passthrough finance techniques corner: condominium developers can avoid the long-term contract rules while waiting for code sec. 460 regulations

Journal of passthrough entities, 2011-07, Vol.14 (4), p.31

2011

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Real Estate Passthrough Finance Techniques Corner: Partnership Tax Planning Under the New Tax Cuts and Jobs Act Bonus Depreciation Proposed Regulations

"Bad boy" nonrecourse carve-outs in real estate loan cause it to be recourse--or do they?

New Partnership Carried Interest Provision: Plugging a Loophole with a Labyrinth

New taxpayer favorable LTRs allow gain on sale of partnership assets to be offset by disallowed loss on earlier sale of partnership interest

Can Code Sec. 704(c) Be Applied to a Capital Gain Dividend Paid by a REIT?

New partnership disguised sale regulations end leveraged partnerships

Real Estate Passthrough Finance Techniques Corner: is it Cancellation of Debt (COD) income? New IRS chief counsel advice takes the gas out of great plains gasification

Real estate passthrough finance techniques corner: defeasing conduit loans: tax issues, premiums, like-kind exchanges and "New York style"

Put a "bottom" deficit restoration obligation in your partnership liability allocation tool box

Proposed partnership liability allocation regulations: an unworkable solution in search of a problem

Real Estate & Passthrough Finance Techniques Corner: Rev. Rul. 2016-15 Holds Real Estate Dealers Cannot Exclude Cancelation of Indebtedness Income, But Is it Correct?

Real Estate & Passthrough Finance Techniques Corner: New Partnership Carried Interest Provision: Plugging a Loophole with a Labyrinth

Real Estate & Passthrough Finance Techniques Corner: "Bad Boy" Nonrecourse Carve-outs in Real Estate Loan Cause It to Be Recourse-or Do They?

Creative structuring with partnership mergers and divisions

Real Estate & Passthrough Finance Techniques Corner: Can Code Sec. 704(c) Be Applied to a Capital Gain Dividend Paid by a REIT?

Real Estate & Passthrough Finance Techniques Corner: New Taxpayer Favorable LTRs Allow Gain on Sale of Partnership Assets to be Offset by Disallowed Loss on Earlier Sale of Partnership Interest

Real Estate & Passthrough Finance Techniques Corner: New Partnership Disguised Sale Regulations End Leveraged Partnerships

Real Estate Passthrough Finance Techniques Corner: opportunities and pitfalls for the property owner in transactions with a REIT

Real Estate & Passthrough Finance Techniques Corner

Real Estate Passthrough Finance Techniques Corner: opportunities and pitfalls for the property owner in transactions with a REIT

Real Estate Passthrough Finance Techniques Corner: revenue ruling 2012-14: the IRS lends a helping hand to insolvent partners

Final and proposed regulations regarding partnership noncompensatory options

Real Estate Passthrough Finance Techniques Corner: final partnership debt-for-equity regulations maintain denial of creditor's loss

Real Estate Passthrough Finance Techniques Corner: managing partnership liability allocations: guarantees, DROs and other techniques

Real estate passthrough finance techniques corner: condominium developers can avoid the long-term contract rules while waiting for code sec. 460 regulations

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