| Journal of Real Estate Taxation 1996 |
| Title | Subject | Authors |
|---|
| An overview of the FIRPTA provisions and recent regulatory developments. (Foreign Investment in Real Property Act) | Real estate industry | Gerson, Marc J. |
| A proposal to revamp Section 216's 80/20 rule. | Real estate industry | Miller, Joel E. |
| Cash and accrual accounting: when can the IRS require a change of method? | Real estate industry | Klein, Paul E. |
| Check-the-box proposed regulations: an instant hit. | Real estate industry | Lux, Michael |
| Family limited partnerships and asset protection. | Real estate industry | Tucker, Stefan F., Mancini, Mary Ann |
| Final regulations issued regarding capitalization of interest under Section 263A(f) of the Code. | Real estate industry | Kahen, David E. |
| Further thoughts on the proposed revision of Section 216's 80/20 test. | Real estate industry | Miller, Joel E. |
| Government reaches right policy result in revoking controversial environmental technical advice memorandum. | Real estate industry | Dell, J.D. |
| Holmes reversed: co-op owners held subject to section 280A. | Real estate industry | Miller, Joel E. |
| Limitations on the Service's summons power examined in the context of foreign-owned corporations. | Real estate industry | Heim, Diane Rohleder |
| Liquidating a REMIC - in cash or in kind. (Real Estate Mortgage Investment Conduit) | Real estate industry | Jamieson, David Reams |
| Much ado about nothing: the obligations of the intermediary in a deferred exchange. | Real estate industry | Cuff, Terence Floyd |
| New rules regarding deductibility of partnership interest transfers. | Real estate industry | Charyk, William R. |
| Practical problems faced by pension plans holding partnership interests. | Real estate industry | Charyk, William R. |
| Proposed regulations deal with when a distribution of marketable securities will be treated as a cash distribution. | Real estate industry | Charyk, William R. |
| Proposed regulations simplify tax treatment of surprise partnership terminations. | Real estate industry | Charyk, William R. |
| Recent IRS rulings on environmental cleanup costs reflect positive policy, narrow application. | Real estate industry | Dell, J.D. |
| Revenue Ruling 95-41: a favorable analysis for allocating partnership nonrecourse debt. | Real estate industry | Leifer, 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 industry | Friedrich, Craig W. |
| Service announces stripping transactions do not work under current law and will be target of new regulations. | Real estate industry | Freidrich, Craig W. |
| Service publishes safe harbor from statute disallowing deductions for demolition expenses. | Real estate industry | Friedrich, Craig W. |
| Some unfair attacks: regulations improperly seek to reduce tenant-stockholders' deductions; IRS improperly seeks to tax nonexistent income. | Real estate industry | Miller, Joel E. |
| St. Laurent: is there still a role for an exchange intermediary? | Real estate industry | Cuff, Terence Floyd |
| Tax Court holds section 277 inapplicable to housing co-ops that follow Rochdale principles: narrowness of approach troubling to others. | Real estate industry | Miller, Joel E. |
| The final regulations under Section 1374: built-in issues and opportunities. | Real estate industry | Melone, Matthew A. |
| Treatment of land preparation costs in a low-income housing tax credit development. | Real estate industry | Novogradac, 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 industry | Cuff, Terence Floyd |
| Wittig v. Comm'r: taxing liability relief in a deferred exchange. | Real estate industry | Cuff, Terence Floyd |
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