Journal of Real Estate Taxation 1997 - Abstracts

Journal of Real Estate Taxation 1997
All Section 216 co-ops held free of Section 277 but subject to Subchapter T deduction limits.Real estate industryMiller, Joel E.
How do you do an exchange with a special purpose entity?Real estate industryCuff, Terence Floyd
How do you identify replacement property in a deferred exchange?Real estate industryCuff, Terence Floyd
IRS requires capitalization of lease termination payment where purpose is move to owner-occupied premises.Real estate industryKlein, Paul E.
IRS rules that receipt of federal disaster relief does not adversely affect amount of low income housing credit.Real estate industryFriedrich, Craig W.
More home office changes since Soliman.Real estate industryWood, Robert W.
New proposed regulations published on liability of limited partners for self-employment tax.Real estate industryKlein, Paul E.
Proposed regulations focus upon allocation of partnership depreciation recapture.Real estate industryCharyk, William R.
Recent illustrations of the IRS's search for economic reality in partnership undertakings.Real estate industryCharyk, William R.
Recently promulgated final regulations govern partnership distributions of marketable securities.Real estate industryCharyk, William R.
Recent ruling highlights potential pitfall in corporate reorganization involving foreign investors of U.S. real estate.Real estate industryGerson, Marc J.
Section 1031 nonrecognition available because transferred out property was not held for sale.Real estate industryFriedrich, Craig W.
Section 1033 ruled applicable on destruction of principal residence and subsequent sale of land; mortgage interest remains deductible during a reasonable period until reconstruction complete.Real estate industryFriedrich, Craig W.
Some points regarding pension plan ownership of real estate partnership interests.Real estate industryCharyk, William R.
Spouse vacating marital home pursuant to divorce cannot defer recognition of gain on sale under Section 1034.Real estate industryFriedrich, Craig W.
Taxation of equity participation rights in U.S. real estate held by foreign investors.Real estate industryGerson, Marc J.
Tax credit recapture avoidance: the bond posting exception.Real estate industryNovogradac, Michael J.
Taxpayer wins nonrecognition of gain under section 1034 for all but part of large parcel.Real estate industryFriedrich, Craig W.
Tenant-stockholder's interest held to have unlimited life despite fixed term of proprietary lease.Real estate industryMiller, Joel E.
The importance of the Section 871(d) and Section 882(d) election.Real estate industryGerson, Marc J.
The proposed section 467 regulations: long-awaited rules introduce complexity, uncertainty, and opportunities.Real estate industryMelone, Matthew A.
Timing of charitable contribution and intent.Real estate industryWood, Robert W.
Underwater property and basis limitations.Real estate industrySchmalz, John G., Brumbaugh, Mark B., Pillow, Roger F.
What does it mean to receive the designated property in an exchange?Real estate industryCuff, Terence Floyd
What is a single exchange? (real estate exchanges)Real estate industryCuff, Terence Floyd
Will refinancing an installment sale obligation trigger recognition of gain?Real estate industryWilliamson, James E., Lipman, Francine J.
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.