Journal of Real Estate Taxation 1993 - Abstracts

Journal of Real Estate Taxation 1993
A hazardous ruling: the Service denies deductibility of asbestos mitigation costs.Real estate industryHolthouse, Philip J., Sherry, Kevin L.
Avoiding minimum gain recapture under the final Section 704(b) regulations.Real estate industryPresant, Sanford C., Loffman, Leslie H.
Beneficial regulatory activity: Proposed Regulations redefine "activity" under the passive-activity limitations.Real estate industrySchachat, Robert D., Shapiro, Richard A., Goldman, Sheldon M.
Caveat REIT-lessor: qualifying as a real estate investment trust by receiving "rents from real property."Real estate industryZachary, Seth M., Meyers, Eliot N.
Combined exchanges and installment sales.Real estate industryCuff, Terence Floyd
Deductibility of environmental cleanup costs: the debate continues.Real estate industryShiao, Benjamin H., Holthouse, Philip J.
Dispositions of U.S. real property interests by foreign partners - tax provisions, pitfalls, and planning possibilities.Real estate industryMilani, Ken, Wrappe, Steven C.
Economic performance: the deductibility of estimated future costs of real estate development.Real estate industryFulks, Daniel L., Zachariah, Allan J.
Even "allowable" charitable deductions count under bargain-sale rules. (Hodgdon v. Commissioner)Real estate industryWood, Robert W.
Expenses related to tax-exempt income: interest and property tax deductions disallowed for civilian government employees receiving living quarters allowance.Real estate industryKlein, Paul E.
Factual glitches affect viability of home office deductions after Soliman.Real estate industryWood, Robert W.
Has the Supreme Court's decision in Soliman resolved the home office controversy?Real estate industryRandall, Boyd C., Gardner, Robert L., Stewart, Dave N.
IRS explains operation of stock-for-debt exception where cash and stock are transferred to creditor.Real estate industryFriedrich, Craig W.
Knowing violation of bankruptcy permanent injunction results in award of attorney's fees.Real estate industryFriedrich, Craig W.
Minority interests in closely held real estate: lessons from Estate of Berg. (Estate of Berg v. Commissioner)Real estate industryHall, Lance S.
More home office cases heighten confusion.Real estate industryWood, Robert W.
New rules affect international real estate operations.Real estate industryFeinschreiber, Robert
New Section 737 - a new method to tax property distributions. (to partnerships)Real estate industryCharyk, William R.
Planning for the "temporary rental" of a principal residence.Real estate industryBird, Cynthia E.
Real estate workouts: issues and opportunities under the proposed regulations.Real estate industryShort, Andrew M., Zachary, Seth M.
Reducing taxes on the disposition of a personal residence with acreage.Real estate industryMegaard, Michael M., Megaard, Susan L.
Reduction in debt principal by non-seller of property is not purchase price adjustment unless an infirmity relating back is present.Real estate industryFriedrich, Craig W.
Report on the application of section 1031 to reverse exchanges.Real estate industryLevine, Howard J., Weller, Louis S., Handler, Adam M., Thompson, Charles M., Leanders, Christopher J.
Ruling comes to grips with handling a partnership's cancellation of indebtedness income.Real estate industryCharyk, William R.
Ruling explains characterization of cancellation of indebtedness income under passive-activity rules.Real estate industryFriedrich, Craig W.
Sale of land by partnership to mirror corporation produces capital gains. (Bramblett v. Commissioner)Real estate industryKlein, Paul E.
Scenic and conservation easements: the continuing saga.Real estate industryWood, Robert W.
Section 704(c) - proposed regulations relating to property contributed to a partnership.Real estate industrySchmalz, John G., Brumbaugh, Mark B.
Separate surviving deficiency judgment reduces amount realized on foreclosure. (Aizawa v. Commissioner)Real estate industryFriedrich, Craig W.
Service partners clarified - Mark IV Pictures on appeal. (Mark IV Pictures, Inc. v. Commissioner)Real estate industryCharyk, William R.
Some concerns of an intermediary in structuring a deferred exchange.Real estate industryCuff, Terence Floyd
The better alternative: the limited liability company.Real estate industryHorwood, Richard M., Hechtman, Jeffrey A.
The disguised sale question under the Service's final regulations.Real estate industryEdlavitch, Susan T.
The purchase of a mortgage loan at a discount (and the new proposed regulations).Real estate industryLevin, Michael A.
The Service expands interest deduction opportunities for ARMs. (adjustable rate mortgages)Real estate industryHume, Evelyn C., Englebrecht, Ted D., Iyer, Govind S.
Third Circuit holds Bankruptcy Court lacks power in Chapter 7 proceeding to direct allocation of tax payments.Real estate industryFriedrich, Craig W.
What the deferred exchange regulations forgot to tell you: can you do a reverse Starker exchange?Real estate industryCuff, Terence Floyd
What the deferred exchange regulations forgot to tell you - what is a prohibited basis-shifting transaction?Real estate industryCuff, Terence Floyd
Without regulations passive losses do not carry over to bankrupt's estate.Real estate industryKlein, Paul E.
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