| Journal of Real Estate Taxation 1993 |
| Title | Subject | Authors |
|---|
| A hazardous ruling: the Service denies deductibility of asbestos mitigation costs. | Real estate industry | Holthouse, Philip J., Sherry, Kevin L. |
| Avoiding minimum gain recapture under the final Section 704(b) regulations. | Real estate industry | Presant, Sanford C., Loffman, Leslie H. |
| Beneficial regulatory activity: Proposed Regulations redefine "activity" under the passive-activity limitations. | Real estate industry | Schachat, 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 industry | Zachary, Seth M., Meyers, Eliot N. |
| Combined exchanges and installment sales. | Real estate industry | Cuff, Terence Floyd |
| Deductibility of environmental cleanup costs: the debate continues. | Real estate industry | Shiao, Benjamin H., Holthouse, Philip J. |
| Dispositions of U.S. real property interests by foreign partners - tax provisions, pitfalls, and planning possibilities. | Real estate industry | Milani, Ken, Wrappe, Steven C. |
| Economic performance: the deductibility of estimated future costs of real estate development. | Real estate industry | Fulks, Daniel L., Zachariah, Allan J. |
| Even "allowable" charitable deductions count under bargain-sale rules. (Hodgdon v. Commissioner) | Real estate industry | Wood, Robert W. |
| Expenses related to tax-exempt income: interest and property tax deductions disallowed for civilian government employees receiving living quarters allowance. | Real estate industry | Klein, Paul E. |
| Factual glitches affect viability of home office deductions after Soliman. | Real estate industry | Wood, Robert W. |
| Has the Supreme Court's decision in Soliman resolved the home office controversy? | Real estate industry | Randall, 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 industry | Friedrich, Craig W. |
| Knowing violation of bankruptcy permanent injunction results in award of attorney's fees. | Real estate industry | Friedrich, Craig W. |
| Minority interests in closely held real estate: lessons from Estate of Berg. (Estate of Berg v. Commissioner) | Real estate industry | Hall, Lance S. |
| More home office cases heighten confusion. | Real estate industry | Wood, Robert W. |
| New rules affect international real estate operations. | Real estate industry | Feinschreiber, Robert |
| New Section 737 - a new method to tax property distributions. (to partnerships) | Real estate industry | Charyk, William R. |
| Planning for the "temporary rental" of a principal residence. | Real estate industry | Bird, Cynthia E. |
| Real estate workouts: issues and opportunities under the proposed regulations. | Real estate industry | Short, Andrew M., Zachary, Seth M. |
| Reducing taxes on the disposition of a personal residence with acreage. | Real estate industry | Megaard, 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 industry | Friedrich, Craig W. |
| Report on the application of section 1031 to reverse exchanges. | Real estate industry | Levine, 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 industry | Charyk, William R. |
| Ruling explains characterization of cancellation of indebtedness income under passive-activity rules. | Real estate industry | Friedrich, Craig W. |
| Sale of land by partnership to mirror corporation produces capital gains. (Bramblett v. Commissioner) | Real estate industry | Klein, Paul E. |
| Scenic and conservation easements: the continuing saga. | Real estate industry | Wood, Robert W. |
| Section 704(c) - proposed regulations relating to property contributed to a partnership. | Real estate industry | Schmalz, John G., Brumbaugh, Mark B. |
| Separate surviving deficiency judgment reduces amount realized on foreclosure. (Aizawa v. Commissioner) | Real estate industry | Friedrich, Craig W. |
| Service partners clarified - Mark IV Pictures on appeal. (Mark IV Pictures, Inc. v. Commissioner) | Real estate industry | Charyk, William R. |
| Some concerns of an intermediary in structuring a deferred exchange. | Real estate industry | Cuff, Terence Floyd |
| The better alternative: the limited liability company. | Real estate industry | Horwood, Richard M., Hechtman, Jeffrey A. |
| The disguised sale question under the Service's final regulations. | Real estate industry | Edlavitch, Susan T. |
| The purchase of a mortgage loan at a discount (and the new proposed regulations). | Real estate industry | Levin, Michael A. |
| The Service expands interest deduction opportunities for ARMs. (adjustable rate mortgages) | Real estate industry | Hume, 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 industry | Friedrich, Craig W. |
| What the deferred exchange regulations forgot to tell you: can you do a reverse Starker exchange? | Real estate industry | Cuff, Terence Floyd |
| What the deferred exchange regulations forgot to tell you - what is a prohibited basis-shifting transaction? | Real estate industry | Cuff, Terence Floyd |
| Without regulations passive losses do not carry over to bankrupt's estate. | Real estate industry | Klein, Paul E. |
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