Journal of Real Estate Taxation 1996 - Abstracts

Journal of Real Estate Taxation 1996
An overview of the FIRPTA provisions and recent regulatory developments. (Foreign Investment in Real Property Act)Real estate industryGerson, Marc J.
A proposal to revamp Section 216's 80/20 rule.Real estate industryMiller, Joel E.
Cash and accrual accounting: when can the IRS require a change of method?Real estate industryKlein, Paul E.
Check-the-box proposed regulations: an instant hit.Real estate industryLux, Michael
Family limited partnerships and asset protection.Real estate industryTucker, Stefan F., Mancini, Mary Ann
Final regulations issued regarding capitalization of interest under Section 263A(f) of the Code.Real estate industryKahen, David E.
Further thoughts on the proposed revision of Section 216's 80/20 test.Real estate industryMiller, Joel E.
Government reaches right policy result in revoking controversial environmental technical advice memorandum.Real estate industryDell, J.D.
Holmes reversed: co-op owners held subject to section 280A.Real estate industryMiller, Joel E.
Limitations on the Service's summons power examined in the context of foreign-owned corporations.Real estate industryHeim, Diane Rohleder
Liquidating a REMIC - in cash or in kind. (Real Estate Mortgage Investment Conduit)Real estate industryJamieson, David Reams
Much ado about nothing: the obligations of the intermediary in a deferred exchange.Real estate industryCuff, Terence Floyd
New rules regarding deductibility of partnership interest transfers.Real estate industryCharyk, William R.
Practical problems faced by pension plans holding partnership interests.Real estate industryCharyk, William R.
Proposed regulations deal with when a distribution of marketable securities will be treated as a cash distribution.Real estate industryCharyk, William R.
Proposed regulations simplify tax treatment of surprise partnership terminations.Real estate industryCharyk, William R.
Recent IRS rulings on environmental cleanup costs reflect positive policy, narrow application.Real estate industryDell, J.D.
Revenue Ruling 95-41: a favorable analysis for allocating partnership nonrecourse debt.Real estate industryLeifer, Kevin, Tannenbaum, Scott
Section 1031 not lost by failure to follow purchase agreement or identification of twenty possible like kind properties, but is lost for failure to replace in 180 days.Real estate industryFriedrich, Craig W.
Service announces stripping transactions do not work under current law and will be target of new regulations.Real estate industryFreidrich, Craig W.
Service publishes safe harbor from statute disallowing deductions for demolition expenses.Real estate industryFriedrich, Craig W.
Some unfair attacks: regulations improperly seek to reduce tenant-stockholders' deductions; IRS improperly seeks to tax nonexistent income.Real estate industryMiller, Joel E.
St. Laurent: is there still a role for an exchange intermediary?Real estate industryCuff, Terence Floyd
Tax Court holds section 277 inapplicable to housing co-ops that follow Rochdale principles: narrowness of approach troubling to others.Real estate industryMiller, Joel E.
The final regulations under Section 1374: built-in issues and opportunities.Real estate industryMelone, Matthew A.
Treatment of land preparation costs in a low-income housing tax credit development.Real estate industryNovogradac, Michael J., Tracy, Stephen B.
What the deferred exchange regulations forgot to tell you: Congress forgot to repeal the "at-risk" rules of Section 465.Real estate industryCuff, Terence Floyd
Wittig v. Comm'r: taxing liability relief in a deferred exchange.Real estate industryCuff, Terence Floyd
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