| Journal of Real Estate Taxation 1998 |
| Title | Subject | Authors |
|---|
| Big relief and little grief for real estate under TRA '97. (Taxpayer Relief Act of 1997) | Real estate industry | Grant, John J. |
| Charitable contributions and bargain sales of real estate continue to proliferate. | Real estate industry | Wood, Robert W. |
| Charitable contributions of property/home office deductions. | Real estate industry | Wood, Robert W. |
| Claims court grants IRS summary judgment denying deduction for claimed conservation easement. | Real estate industry | Friedrich, Craig W. |
| Debt reductions in connection with the disposition of property. (Briarpark Ltd. v. Commissioner) | Real estate industry | Schmalz, John G., Brumbaugh, Mark B., Pillow, Roger F. |
| Depreciation recapture in tax-free transactions. | Real estate industry | Randall, Boyd C., Gardner, Robert L., Stewart, Dave N. |
| Effect of the U.S.-Canada treaty protocol on the taxation of real property holding corporations. | Real estate industry | Gerson, Marc J. |
| Final regulations issued regarding allocation of appreciation recapture among partners. (IRS regulations on recapture of depreciable property) | Real estate industry | Charyk, William R. |
| Identification of multiple replacement properties in a deferred exchange. | Real estate industry | Cuff, Terence Floyd |
| Is there really a royal road around debt-discharge income? (part 1) | Real estate industry | Miller, Joel E. |
| New rules for allocating basis among properties distributed by a partnership. | Real estate industry | Charyk, William R. |
| Proposed at-risk regulations provide welcome clarity to qualified nonrecourse debt exception but some issues are left hanging. (IRS regulations) | Real estate industry | Melone, Matthew A. |
| Proposed regulations regarding basis adjustments following transfer of a partnership interest. (IRS regulations) | Real estate industry | Charyk, William R. |
| Proposed regulations regarding basis adjustments following transfer of a partnership interest. (part 2) (IRS regulations) | Real estate industry | Charyk, William R. |
| Recent rulings stake out the Service's position on section 1031. (IRS rulings, IRC s. 1031) | Real estate industry | Schmalz, John G., Brumbaugh, Mark B., Pillow, Roger F., DeLuca, Mario J. |
| Section 467 proposed regulations may require co-ops to reconfigure new high-rent commercial leases. (Internal Revenue Code section 467) | Real estate industry | Miller, Joel E. |
| Tax Court holds inability to develop land does not support claimed loss for want of a realizable event. | Real estate industry | Friedrich, Craig W. |
| Tax Court rules PALs incurred in earlier C corporation years may not be used in S corporation year. (passive activity losses, IRC Subchapters C and S) | Real estate industry | Friedrich, Craig W. |
| Tax fraud and deferred section 1031 exchanges. (IRC s. 1031) | Real estate industry | Cuff, Terence Floyd |
| Taxing ghosts under section 1031. (IRC s. 1031) | Real estate industry | Cuff, Terence Floyd |
| The impact of Section 7704 on UPREITs: issues for operating partnerships with more than 100 partners. | Real estate industry | Needles, Thayne T. |
| The taxation of property transfers to foreign entities. | Real estate industry | Gerson, Marc J. |
| What are the continuing implications of Magneson on Section 1031 exchanges? (Magneson v. Commissioner) | Real estate industry | Cuff, Terence Floyd |
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