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Charles S. Nelson focuses on transactional tax matters, particularly the taxation of partnerships and real estate transactions.  He has substantial experience advising clients on a wide variety of federal income tax issues, including those involving partnership transactions, real estate investment trusts, historic rehabilitation tax credits, debt workouts, tax-free split ups, section 467 lease agreements, and charitable contributions, among others.  He also has considerable experience with New York real estate transfer taxes.  He is the co-author of a bimonthly column on real estate taxation in the New York Law Journal.

He received his B.A. summa cum laude from Denison University, where he was elected to Phi Beta Kappa, and his J.D. cum laude from Harvard Law School.

by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/28/2024
Download the file for Tax Court Order Raises Substance-Over-Form Questions.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 12/27/2023
Download the file for Here Comes the Sun: New Solar Tax Credit Rules Benefit Rental Property Owners.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 10/25/2023
Download the file for Tax Court Addresses Real Estate Interest Deductions.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 08/23/23
Download the file for The Importance of Character: Tax Court Addresses Cancellation of Nonrecourse Debt.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 06/28/23
Download the file for No Sweat (Equity): Tax Court Addresses Partnership Profits Interests.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 04/26/2023
Download the file for Protecting the Environmental Protectors: New Guidance on Conservation Easements.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/22/23
Download the file for IRS Issues Guidance on Developers’ Common Improvements.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 12/28/22
Download the file for Tax Court Rules that Loan with Appreciation Interest is Respected as Debt.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 10/26/2022
Download the file for Congress Extends Limitation on Deduction of Business Losses.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 08/24/2022
Download the file for NYC Issues Transfer Tax Ruling on Sale of Multiple Condo Units.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 06/22/22
Download the file for IRS Comes Up Short: Ninth Circuit Case Allows Interest Deduction for Short Sale.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 04/27/2022
Download the file for New Opportunity Zone Regulation Provides Further Planning Opportunities.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/23/2022
Download the file for Can't You Hear the Whistle Blowing: Whistleblower Case Addresses New York Transfer Tax Issues.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 12/22/21
Download the file for IRS Extends Section 1031 Deadlines Due to Hurricane Ida.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 10/27/2021
Download the file for IRS Cracks Down on Monetized Installment Sales.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 06/23/2021
Download the file for Help Is On The Way: New York Enacts Pass-Through Entity Tax.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 04/28/2021
Download the file for IRS Requires Reporting of Tax Basis Capital Accounts.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/24/2021
Download the file for Treasury Issues Final Regulations on Carried Interest.
by Ezra Dyckman, Charles S. Nelson
Published: December 23, 2020
Download the file for Treasury Issues Final Regulations Under Section 163(j).
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 10/21/2020
Download the file for More Liabilities Please: The Allocation of a Partnership's Liabilities.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 8/26/20
Download the file for Not Getting Carried Away: Proposed Regulations on Carried Interest.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, April 22, 2020
Download the file for CARES Act Provisions May Benefit Real Estate Owners.
by Ezra Dyckman, Charles S. Nelson
Published: October 23, 2019
Download the file for My Liabilities Are My Greatest Assets: Tax Court Decision in
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, August 28, 2019
Download the file for Section 467 Leases: Having Your Cake and Eating It Too?.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, February 27, 2019
Download the file for Anything But Simple Interest: Proposed Regulations Under Section 163(j).
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, October 24, 2018
Download the file for The Fog Is Starting to Clear: Proposed Regulations Under §199A.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, August 22, 2018
Download the file for Déjà Vu All Over Again: New Proposed Disguised Sale Regulations.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, April 25, 2018
Download the file for Tax Reform May Contain Some Nasty Surprises for Rental Property Owners.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, February 28, 2018
Download the file for New Deduction for Pass-Through Income: Good, But Not So Simple.
by Charles S. Nelson
Published: Tax Notes, July 25, 2016
Download the file for Managing Global Tax Controversy: A Primer for the U.S. Multinational.