Real Estate Taxation Articles To Search this Article Database Enter: Key Word(s), or Code section [e.g. 162(a)], or Regulation section [e.g. 1.162-1] Corporate Taxation International Taxation Real Estate Taxation Tax Controversy and Litigation State and Local Taxation Employee Benefits Executive Compensation Estate and Personal Tax Planning All Articles     Tax Court Rejects IRS Recharacterization of Tax Credit Transaction New York Law Journal, June 23, 2010   It's Not Easy Being Green: Solar Tax Credits and Grants New York Law Journal, April 28, 2010   Tax Court Decisions on Section 6707A Penalty Deny Prepayment Forum and Extend Statute of Limitations Journal of Taxation, March 01, 2010   Mezzanine Debt Accorded Status of Qualified Indebtedness New York Law Journal, February 24, 2010   Roberts & Holland: Creative Tax Solutions to Complex Business Problems Forbes, January 18, 2010   Grouping a Rental Activity Under the Passive Loss Rules New York Law Journal, December 23, 2009   New Provision Offers Relief to Troubled Debtor Taxpayers New York Law Journal, October 28, 2009   Hot Like-Kind Exchange Issues NYU 68th Institute on Federal Taxation, October 21, 2009   The Uncertain Boundary Between 'Partner-Level' and 'Partnership-Level' Defenses Under the Partnership Audit Rules Journal of Taxation, September 01, 2009   Courts Clarify Application of the Passive Loss Rules to LLCs New York Law Journal, August 26, 2009   New Rules Clarify Allocations to Partners Who Vary Interests New York Law Journal, June 24, 2009   New York's Changes to Tax Policy Have Downsides for Nonresidents New York Law Journal, April 28, 2009   Recent Tax Court Decision Invalidates Related Party Exchange New York Law Journal, April 22, 2009   IRS Clarifies Cancellation Of Partnership Indebtedness New York Law Journal, December 24, 2008   Condo Developers Get a Break to Be Spared from 'Percentage of Completion' Rule New York Law Journal, October 22, 2008   Mapping the Labyrinth: Partnership Mergers and Divisions BNA Tax Management Real Estate Journal, October 01, 2008   Series LLCs: Ruling Clarifies IRS View, but Leaves Uncertainty New York Law Journal, August 27, 2008   Congress Cooperates with Co-Ops New York Law Journal, February 27, 2008   Mortgage Forgiveness Debt Relief Act of 2007 Provides Relief for Cooperative Housing Corporations With “80/20” Problems R&H Letter to Clients and Friends, December 27, 2007   Like-Kind Exchanges: Final Rules Issued on Depreciation of Properties New York Law Journal, June 27, 2007   House of Cards: IRS Partnership Holding Alarming, but Facts are Extreme New York Law Journel, February 28, 2007   Like-Kind Property? (IRS Ruling Blesses 1031 Exchange of Co-op Apartments) New York Law Journal, October 25, 2006   Park At Your Own Risk: The Pitfalls of Reverse Like-Kind Exchanges New York Law Journal, August 23, 2006   A (Necessary) View of the Re-Proposed Prop. Regs. §1.468B-6 on Interest Earned from §1031 Exchange Accounts Tax Management Memorandum, July 24, 2006   An Obstructed View: Penalty Imposed for Deducting Conservation Easement New York Law Journal, June 28, 2006   Regulations Proposed For Manufacturers New York Law Journal, April 26, 2006   Recent Developments Affecting Like-Kind Exchanges Under §1031 Tax Management Memorandum, March 20, 2006   Show Me The Money: New Rules Offered for Like-Kind Exchange Funds New York Law Journal, February 22, 2006   IRS Proposed Regulations Affect Allocations New York Law Journal, December 28, 2005   Charitable Ruling or Ruling for Charity? New York Law Journal, October 26, 2005   Proposed Rules Regarding Transfers of Partnership Interests for Services New York Law Journal, August 24, 2005   When Partners Divorce: Structuring Tax-Free Divisions of Real Estate New York Law Journal, June 22, 2005   New IRS Rules on Written Tax Advice R&H Letter to Clients and Friends, June 08, 2005   Development Rights: Are Acquisition Costs Depreciable? New York Law Journal, April 27, 2005   Finally, IRS Issues Ruling Under Rev. Proc. 2002-22 Involving Multi-Tenant Building with Blanket Mortgage Tax Management Memorandum, March 07, 2005   REIT Provisions under American Jobs Creation Act of 2004 R&H Letter to Clients and Friends, December 28, 2004   New Law: Changes to the Internal Revenue Code New York Law Journal, December 22, 2004   An Elusive Distinction -- IRS Reexamines Classification of Deductible Repairs New York Law Journal, August 25, 2004   Depreciation Rules Property Acquired in Like-Kind Exchanges New York Law Journal, June 23, 2004   Understanding Partition of a Tenancy-in-Common New York Law Journal, April 23, 2004   Proposed Amendment to FIRPTA Could Make U.S. REITs More Attractive to Canadian Real Estate Investors The Canadian Tax Journal, March 01, 2004   Deduct or Capitalize?: The Tax Impact of Environmental Remediation New York Law Journal, February 25, 2004   Roberts & Holland: The Largest Tax Boutique in The Country The Metropolitan Corporate Counsel, January 01, 2004   Cleaning Up the Act: October Amendments Clarify May Tax Law New York Law Journal, December 24, 2003   Timing Is Everything: Can Property Sale Occur Before Delivery of Deed? New York Law Journal, October 22, 2003   Final Guidance on C Corporation Conversions and Asset Transfers to REITs Real Estate Taxation, September 01, 2003   Give and Take -- New Federal, State and City Tax Legislation New York Law Journal, June 25, 2003   Expenditure Deductions: The Right Track for Capitalization of Costs New York Law Journal, February 26, 2003   Passive Loss Rules New Regulations Governing Self-Charged Interest New York Law Journal, October 23, 2002   Whose Improvement Is It Anyway? -- Allocating Benefits and Burdens During Change New York Law Journal, August 28, 2002   Undivided Fractional Interests and Sec. 1031: Revenue Procedure Brings Clarification But With Some Confusion Tax Management Memorandum, August 12, 2002   The Impact of Impact Fees New York Law Journal, June 26, 2002   Avoiding Partnership Status -- Reviewing New Guidance in Like-Kind Exchanges New York Law Journal, April 24, 2002   New Economic Stimulus Incentives R & H Letter to Clients and Friends, March 20, 2002   Exchange Interrupted -- Qualifying for Tax Breaks for 'Like-Kind' Swaps New York Law Journal, February 27, 2002   Clearing the Debris: Tax Treatment of Casualty Losses New York Law Journal, December 26, 2001   Recovery From Tragedy -- Casualty Losses and Capital Gain New York Law Journal, October 24, 2001   Reprising Self-Charged Management Fees New York Law Journal, August 22, 2001   Smoke, Mirrors and Effective Dates -- New Tax Law Has Significant Impact on Real Estate New York Law Journal, June 27, 2001   Installment Method Reinstated for Accrual-Method Taxpayers New York Law Journal, February 28, 2001   'Union Carbide' -- Tax Consequences Upon the Purchase of Leased Property New York Law Journal, December 27, 2000   The IRS's Long Awaited Guidance on Parking Arrangements to Facilitate Like-Kind Exchanges The Journal of Real Estate Taxation, November 15, 2000   Parking Transactions -- Developments Regarding 'Reverse' Like-Kind Exchanges New York Law Journal, October 25, 2000   New Safe Harbor for Reverse Like-Kind Exchanges R & H Letter to Clients & Friends, September 29, 2000   New Rules for Construction Allowances Provided to Certain Lessees R & H Letter to Clients & Friends, September 20, 2000   What is 'At Risk' -- Borrowing From a Person Having an Interest New York Law Journal, August 23, 2000   IRS Guidance -- Rules for Depreciating 'Infrastructure' Items New York Law Journal, June 28, 2000   Self-Charged Management Fees Under the Passive Loss Rules New York Law Journal, April 26, 2000   Capital Gains on Sales of Interests in Pass-Through Entities New York Law Journal, February 23, 2000   Ticket to Work and Work Incentives Act of 1999 New York Law Journal, December 23, 1999   'Dealer' Property Issue is Subject to Recent Tax Court Rulings New York Law Journal, December 22, 1999   Settlement Program for Landlords Providing Utility Services to Tenants R & H Letter to Clients & Friends, October 28, 1999   Credit Line Mortgages - And Their Treatment Under New York State Tax Laws New York Law Journal, October 27, 1999   NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a 'Conduit' New York Law Journal, August 25, 1999   Reviewing Basis Allocation -- Disposing of Water Rights; Sale or Exchange of Capital Asset New York Law Journal, June 23, 1999   Tax and Reporting Rules for Escrows and Trusts Used in Deferred Like-Kind Exchanges Journal of Taxation, June 15, 1999   Take My Property, Please -- Doing A Deal With A REIT Business Entities, April 15, 1999   Allocation of Basis in Common Improvements After the Tax Court's 'Norwest' Decision Journal of Taxation, March 01, 1999   Two-Member LLC Can Be Disregarded in 1031 Exchange Where One Member Has No Economic Interest Journal of Taxation, March 01, 1999   Deferred Exchanges -- IRS Issues Proposed Rules for Escrow and Settlement Funds New York Law Journal, February 24, 1999   Like-Kind Exchanges -- Inattentive Accounting Dooms Change-of-Purpose Argument New York Law Journal, December 23, 1998   Impact of Recent Amendments to Utility Tax for Landlords Providing Utility Services to Tenants R & H Letter to Clients & Friends, December 17, 1998   Tax Court Decision Limits Ability to Claim Deduction National Real Estate Investor, November 01, 1998   Burdens of Proof -- Calculating a Borrower's Gain Recognition Upon Foreclosure New York Law Journal, October 28, 1998   Recent case brings element of rationality to tax laws National Real Estate Investor, September 01, 1998   At-Risk Rules - IRS Issues Regulations for Qualified Nonrecourse Financing New York Law Journal, August 26, 1998   Property valuations: To discount or not to discount? National Real Estate Investor, July 01, 1998   Tax Court: We're as confused as you about COD, S Corps. National Real Estate Investor, May 01, 1998   Income Subject to UBT - City's Tax Applied to Condominium and Co-Op Conversions New York Law Journal, April 22, 1998   Environmental cleanup costs: The price of certainty National Real Estate Investor, March 01, 1998   Looking for Guidance - IRS Advises on 'Like-Kind' Exchanges Involving Related Parties New York Law Journal, February 25, 1998   1997 Tax Changes - Attempt to Reduce Liability and Burdens of Property Owners New York Law Journal, October 22, 1997   Determining taxpayers' 'ownership' of property National Real Estate Investor, September 01, 1997   Taxpayer Relief Act of 1997 - New Provisions Affecting Ownership or Use of Real Property New York Law Journal, August 27, 1997   Are asbestos removal costs currently deductible? National Real Estate Investor, July 01, 1997   Tenant Allowances - When Are Construction-Related Payments Included in Income? New York Law Journal, June 25, 1997   Some tax issues still tricky under today's system National Real Estate Investor, May 01, 1997   Purchaser's Obligations - When Nonrecourse Debt Exceeds the Value of the Property New York Law Journal, April 23, 1997   Who Sold the Property? - Step Transactions in the Context of Involuntary Conversions New York Law Journal, February 26, 1997   Repairs or replacements: Current deductibility of reconstruction costs National Real Estate Investor, January 01, 1997   'Check-the-Box' Regulations Provide Certainty, Flexibility and New Planning Opportunities R & H Newsletter -- Tax Insights, January 01, 1997   REITs & UPREIT Partnerships: Current Planning and Structuring Issues NYU 53rd Institute on Federal Taxation, November 15, 1995