| Journal of Real Estate Taxation 1997 |
| Title | Subject | Authors |
|---|
| All Section 216 co-ops held free of Section 277 but subject to Subchapter T deduction limits. | Real estate industry | Miller, Joel E. |
| How do you do an exchange with a special purpose entity? | Real estate industry | Cuff, Terence Floyd |
| How do you identify replacement property in a deferred exchange? | Real estate industry | Cuff, Terence Floyd |
| IRS requires capitalization of lease termination payment where purpose is move to owner-occupied premises. | Real estate industry | Klein, Paul E. |
| IRS rules that receipt of federal disaster relief does not adversely affect amount of low income housing credit. | Real estate industry | Friedrich, Craig W. |
| More home office changes since Soliman. | Real estate industry | Wood, Robert W. |
| New proposed regulations published on liability of limited partners for self-employment tax. | Real estate industry | Klein, Paul E. |
| Proposed regulations focus upon allocation of partnership depreciation recapture. | Real estate industry | Charyk, William R. |
| Recent illustrations of the IRS's search for economic reality in partnership undertakings. | Real estate industry | Charyk, William R. |
| Recently promulgated final regulations govern partnership distributions of marketable securities. | Real estate industry | Charyk, William R. |
| Recent ruling highlights potential pitfall in corporate reorganization involving foreign investors of U.S. real estate. | Real estate industry | Gerson, Marc J. |
| Section 1031 nonrecognition available because transferred out property was not held for sale. | Real estate industry | Friedrich, 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 industry | Friedrich, Craig W. |
| Some points regarding pension plan ownership of real estate partnership interests. | Real estate industry | Charyk, William R. |
| Spouse vacating marital home pursuant to divorce cannot defer recognition of gain on sale under Section 1034. | Real estate industry | Friedrich, Craig W. |
| Taxation of equity participation rights in U.S. real estate held by foreign investors. | Real estate industry | Gerson, Marc J. |
| Tax credit recapture avoidance: the bond posting exception. | Real estate industry | Novogradac, Michael J. |
| Taxpayer wins nonrecognition of gain under section 1034 for all but part of large parcel. | Real estate industry | Friedrich, Craig W. |
| Tenant-stockholder's interest held to have unlimited life despite fixed term of proprietary lease. | Real estate industry | Miller, Joel E. |
| The importance of the Section 871(d) and Section 882(d) election. | Real estate industry | Gerson, Marc J. |
| The proposed section 467 regulations: long-awaited rules introduce complexity, uncertainty, and opportunities. | Real estate industry | Melone, Matthew A. |
| Timing of charitable contribution and intent. | Real estate industry | Wood, Robert W. |
| Underwater property and basis limitations. | Real estate industry | Schmalz, John G., Brumbaugh, Mark B., Pillow, Roger F. |
| What does it mean to receive the designated property in an exchange? | Real estate industry | Cuff, Terence Floyd |
| What is a single exchange? (real estate exchanges) | Real estate industry | Cuff, Terence Floyd |
| Will refinancing an installment sale obligation trigger recognition of gain? | Real estate industry | Williamson, 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.
