| Journal of Real Estate Taxation 1995 |
| Title | Subject | Authors |
|---|
| Allocation of nonrecourse debt attributable to contributed property. | Real estate industry | Charyk, William R. |
| Anticipatory abandonment of old building: deduction allowed for demolition when building retired from use. | Real estate industry | Klein, Paul E. |
| Are co-op apartments immune from section 280A? | Real estate industry | Miller, Joel E. |
| Can you use a related party as an intermediary? (Fredericks v. Commissioner) | Real estate industry | Cuff, Terence Floyd |
| Cash distributions from passthrough entities may create passive income - allocation rules raise unanswered questions. | Real estate industry | Klein, Paul E. |
| Classification of unincorporated business may become elective. | Real estate industry | Friedrich, Craig W. |
| Final section 482 transfer pricing regulation. | Real estate industry | Brenneman, Ryan R. |
| Further guidance on limited partnership classification. | Real estate industry | Charyk, William R. |
| Land development costs must be capitalized even though land not actually improved. | Real estate industry | Klein, Paul E. |
| Like-kind exchanges and partnerships. | Real estate industry | Cuff, Terence Floyd |
| Like-kind exchanges under section 1031 and "boot" gain special allocations to the retiring partner. | Real estate industry | Cuff, Terence Floyd |
| New regulations regarding tax allocations attributable to contributed property. | Real estate industry | Charyk, William R. |
| Planning intercompany transfer pricing and protecting planning documents - the Bell case. | Real estate industry | Brenneman, Ryan R. |
| Tax Court allows charitable contribution deduction for land given by developer for community library. | Real estate industry | Friedrich, Craig W. |
| Tax Court rules that nontaxable CODincome increases E & P and thus eliminates excess loss account. (cancellation of indebtedness, earnings and profits) | Real estate industry | Friedrich, Craig W. |
| Transfer of property to satisfy recourse debt results in both taxable gain and COD income. (cancellation of indebtedness) | Real estate industry | Friedrich, Craig W. |
| Valuing real estate for estate and gift tax purposes: inability to immediately liquidate as a valuation error. | Real estate industry | Levin, Michael A. |
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