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Advisory Opinion Guides Property Owners on Sales Tax
by Ezra Dyckman, Lana A. KalicksteinPublished: New York Law Journal, February 27, 2013
More About Step Transactions: G.D. Parker v. Commissioner
by Elliot Pisem, David E. KahenPublished: New York Law Journal, December 20, 2012
Impact of the New Medicare Tax on Real Estate Professionals
by Ezra Dyckman, Libin ZhangPublished: New York Law Journal, December 26, 2012
Tax Court Addresses Real Estate Cost Segregation
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, August 22, 2012
Cancellation of Indebtedness Income From Partnerships
by Ezra Dyckman, Libin ZhangPublished: New York Law Journal, June 27, 2012
Taxpayer Fights Regulations, and Wins: 'Dominion Resources'
by Elliot Pisem, David E. KahenPublished: New York Law Journal, June 21, 2012
Uncovering Disguised Sales: An Analysis of the Partnership Disguised Sale Rules
by Ezra Dyckman, Daniel W. StahlPublished: Bloomberg BNA Tax Management Real Estate Journal, June 6, 2012
The Tale of the Seafaring Real Estate Professional
by Ezra Dyckman, Libin ZhangPublished: New York Law Journal, April 25, 2012
Members of LLC's: They're Not as Limited as the IRS Would Like
by Ezra Dyckman, Libin ZhangPublished: New York Law Journal, February 22, 2012
Still Stressing Over Distressed Debt
by Ezra Dyckman, Lana A. KalicksteinPublished: New York Law Journal, December 28, 2011
Tax Court Decision Highlights Passive Loss Rules For Real Estate Professionals
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, October 26, 2011
Section 1031: Traps for the Unwary
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, August 24, 2011
Court Recharacterizes Tax Credit Transfers: What Went Wrong?
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, June 22, 2011
Series LLC -- Is It Finally Usable?
by Howard J. Levine, Daniel W. StahlPublished: New York University -- 69th Institute on Federal Taxation, May 01, 2011
Tax Court Finds Tax Credit Transaction to Have Economic Substance
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, April 27, 2011
Recent New York Residency Cases Reveal Difficulties
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, March 11, 2011
Canal Corp. v. Commissioner - Tax Court Decision May Have Narrow Applicability
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, February 23, 2011
Series LLC -- Is It Finally Usable?
by Howard J. Levine, Daniel W. StahlPublished: BNA Tax Management Real Estate Journal, November 03, 2010
New Temporary Regulations Provide Helpful Relief for Troubled Debtor Partnerships
by Ezra Dyckman, Lana A. KalicksteinPublished: New York Law Journal, October 27, 2010
Title Abstracts and Public Documents Now Taxable
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, September 17, 2010
Carried Interest Legislation May Cover More Than You Think
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, August 25, 2010
Tax Court Rejects IRS Recharacterization of Tax Credit Transaction
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, June 23, 2010
It's Not Easy Being Green: Solar Tax Credits and Grants
by Ezra Dyckman, Libin ZhangPublished: New York Law Journal, April 28, 2010
Tax Court Decisions on Section 6707A Penalty Deny Prepayment Forum and Extend Statute of Limitations
by Elliot PisemPublished: Journal of Taxation, March 01, 2010
Mezzanine Debt Accorded Status of Qualified Indebtedness
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, February 24, 2010
Roberts & Holland: Creative Tax Solutions to Complex Business Problems
Published: Forbes, January 18, 2010
Grouping a Rental Activity Under the Passive Loss Rules
by Ezra Dyckman, Daniel W. StahlPublished: New York Law Journal, December 23, 2009
New Provision Offers Relief to Troubled Debtor Taxpayers
by Ezra Dyckman, Lana A. KalicksteinPublished: New York Law Journal, October 28, 2009
Hot Like-Kind Exchange Issues
by Elliot PisemPublished: NYU 68th Institute on Federal Taxation, October 21, 2009
The Uncertain Boundary Between 'Partner-Level' and 'Partnership-Level' Defenses Under the Partnership Audit Rules
by Elliot PisemPublished: Journal of Taxation, September 01, 2009
Courts Clarify Application of the Passive Loss Rules to LLCs
by Ezra DyckmanPublished: New York Law Journal, August 26, 2009
New Rules Clarify Allocations to Partners Who Vary Interests
by Ezra Dyckman, Libin ZhangPublished: New York Law Journal, June 24, 2009
New York's Changes to Tax Policy Have Downsides for Nonresidents
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, April 28, 2009
Recent Tax Court Decision Invalidates Related Party Exchange
by Ezra Dyckman, Lana A. KalicksteinPublished: New York Law Journal, April 22, 2009
IRS Clarifies Cancellation Of Partnership Indebtedness
by Ezra Dyckman, Lana A. KalicksteinPublished: New York Law Journal, December 24, 2008
Condo Developers Get a Break to Be Spared from 'Percentage of Completion' Rule
by Ezra DyckmanPublished: New York Law Journal, October 22, 2008
Mapping the Labyrinth: Partnership Mergers and Divisions
by Ezra DyckmanPublished: BNA Tax Management Real Estate Journal, October 01, 2008
Series LLCs: Ruling Clarifies IRS View, but Leaves Uncertainty
by Ezra DyckmanPublished: New York Law Journal, August 27, 2008
Mortgage Forgiveness Debt Relief Act of 2007 Provides Relief for Cooperative Housing Corporations With “80/20” Problems
Published: R&H Letter to Clients and Friends, December 27, 2007
Like-Kind Exchanges: Final Rules Issued on Depreciation of Properties
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, June 27, 2007
House of Cards: IRS Partnership Holding Alarming, but Facts are Extreme
by Ezra DyckmanPublished: New York Law Journel, February 28, 2007
Like-Kind Property? (IRS Ruling Blesses 1031 Exchange of Co-op Apartments)
by Ezra DyckmanPublished: New York Law Journal, October 25, 2006
Park At Your Own Risk: The Pitfalls of Reverse Like-Kind Exchanges
by Ezra Dyckman, Lana A. KalicksteinPublished: 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
by Howard J. LevinePublished: Tax Management Memorandum, July 24, 2006
An Obstructed View: Penalty Imposed for Deducting Conservation Easement
by Ezra DyckmanPublished: New York Law Journal, June 28, 2006
Regulations Proposed For Manufacturers
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, April 26, 2006
Recent Developments Affecting Like-Kind Exchanges Under §1031
by Howard J. LevinePublished: Tax Management Memorandum, March 20, 2006
Show Me The Money: New Rules Offered for Like-Kind Exchange Funds
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, February 22, 2006
IRS Proposed Regulations Affect Allocations
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, December 28, 2005
Charitable Ruling or Ruling for Charity?
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, October 26, 2005
Proposed Rules Regarding Transfers of Partnership Interests for Services
by Ezra Dyckman, David E. KahenPublished: New York Law Journal, August 24, 2005
When Partners Divorce: Structuring Tax-Free Divisions of Real Estate
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, June 22, 2005
Development Rights: Are Acquisition Costs Depreciable?
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, April 27, 2005
Finally, IRS Issues Ruling Under Rev. Proc. 2002-22 Involving Multi-Tenant Building with Blanket Mortgage
by Howard J. LevinePublished: Tax Management Memorandum, March 07, 2005
REIT Provisions under American Jobs Creation Act of 2004
by Ezra Dyckman, Elliot Pisem, Lana A. KalicksteinPublished: R&H Letter to Clients and Friends, December 28, 2004
New Law: Changes to the Internal Revenue Code
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, December 22, 2004
An Elusive Distinction -- IRS Reexamines Classification of Deductible Repairs
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, August 25, 2004
Depreciation Rules Property Acquired in Like-Kind Exchanges
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, June 23, 2004
Understanding Partition of a Tenancy-in-Common
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, April 23, 2004
Proposed Amendment to FIRPTA Could Make U.S. REITs More Attractive to Canadian Real Estate Investors
by Mark David Rozen, Abraham LeitnerPublished: The Canadian Tax Journal, March 01, 2004
Deduct or Capitalize?: The Tax Impact of Environmental Remediation
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, February 25, 2004
Roberts & Holland: The Largest Tax Boutique in The Country
by Lary S. WolfPublished: The Metropolitan Corporate Counsel, January 01, 2004
Cleaning Up the Act: October Amendments Clarify May Tax Law
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, December 24, 2003
Timing Is Everything: Can Property Sale Occur Before Delivery of Deed?
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, October 22, 2003
Final Guidance on C Corporation Conversions and Asset Transfers to REITs
by Morris L. KramerPublished: Real Estate Taxation, September 01, 2003
Give and Take -- New Federal, State and City Tax Legislation
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, June 25, 2003
Expenditure Deductions: The Right Track for Capitalization of Costs
by Ezra Dyckman, Ellen Seiler BrodyPublished: New York Law Journal, February 26, 2003
Passive Loss Rules New Regulations Governing Self-Charged Interest
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, October 23, 2002
Whose Improvement Is It Anyway? -- Allocating Benefits and Burdens During Change
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, August 28, 2002
Undivided Fractional Interests and Sec. 1031: Revenue Procedure Brings Clarification But With Some Confusion
by Howard J. LevinePublished: Tax Management Memorandum, August 12, 2002
The Impact of Impact Fees
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, June 26, 2002
Avoiding Partnership Status -- Reviewing New Guidance in Like-Kind Exchanges
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, April 24, 2002
New Economic Stimulus Incentives
by Elliot Pisem, Lary S. WolfPublished: R & H Letter to Clients and Friends, March 20, 2002
Exchange Interrupted -- Qualifying for Tax Breaks for 'Like-Kind' Swaps
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, February 27, 2002
Clearing the Debris: Tax Treatment of Casualty Losses
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, December 26, 2001
Recovery From Tragedy -- Casualty Losses and Capital Gain
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, October 24, 2001
Reprising Self-Charged Management Fees
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, August 22, 2001
Smoke, Mirrors and Effective Dates -- New Tax Law Has Significant Impact on Real Estate
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, June 27, 2001
Installment Method Reinstated for Accrual-Method Taxpayers
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, February 28, 2001
'Union Carbide' -- Tax Consequences Upon the Purchase of Leased Property
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, December 27, 2000
The IRS's Long Awaited Guidance on Parking Arrangements to Facilitate Like-Kind Exchanges
by Howard J. LevinePublished: The Journal of Real Estate Taxation, November 15, 2000
Parking Transactions -- Developments Regarding 'Reverse' Like-Kind Exchanges
by David E. KahenPublished: New York Law Journal, October 25, 2000
New Safe Harbor for Reverse Like-Kind Exchanges
by Howard J. Levine, Lary S. Wolf, Joseph Lipari, Ezra DyckmanPublished: R & H Letter to Clients & Friends, September 29, 2000
New Rules for Construction Allowances Provided to Certain Lessees
by Elliot Pisem, Lary S. WolfPublished: R & H Letter to Clients & Friends, September 20, 2000
What is 'At Risk' -- Borrowing From a Person Having an Interest
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, August 23, 2000
IRS Guidance -- Rules for Depreciating 'Infrastructure' Items
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, June 28, 2000
Self-Charged Management Fees Under the Passive Loss Rules
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, April 26, 2000
Capital Gains on Sales of Interests in Pass-Through Entities
by David E. KahenPublished: New York Law Journal, February 23, 2000
Ticket to Work and Work Incentives Act of 1999
by Elliot Pisem, Ezra DyckmanPublished: New York Law Journal, December 23, 1999
'Dealer' Property Issue is Subject to Recent Tax Court Rulings
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, December 22, 1999
Settlement Program for Landlords Providing Utility Services to Tenants
Published: R & H Letter to Clients & Friends, October 28, 1999Credit Line Mortgages - And Their Treatment Under New York State Tax Laws
by David E. KahenPublished: New York Law Journal, October 27, 1999
NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a 'Conduit'
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, August 25, 1999
Reviewing Basis Allocation -- Disposing of Water Rights; Sale or Exchange of Capital Asset
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, June 23, 1999
Tax and Reporting Rules for Escrows and Trusts Used in Deferred Like-Kind Exchanges
by Howard J. Levine, David A. WeintraubPublished: Journal of Taxation, June 15, 1999
Take My Property, Please -- Doing A Deal With A REIT
by Lary S. Wolf, Ezra DyckmanPublished: Business Entities, April 15, 1999
Allocation of Basis in Common Improvements After the Tax Court's 'Norwest' Decision
by David E. Kahen, Ronald A. MorrisPublished: Journal of Taxation, March 01, 1999
Two-Member LLC Can Be Disregarded in 1031 Exchange Where One Member Has No Economic Interest
by Howard J. Levine, David A. WeintraubPublished: Journal of Taxation, March 01, 1999
Deferred Exchanges -- IRS Issues Proposed Rules for Escrow and Settlement Funds
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, February 24, 1999
Like-Kind Exchanges -- Inattentive Accounting Dooms Change-of-Purpose Argument
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, December 23, 1998
Impact of Recent Amendments to Utility Tax for Landlords Providing Utility Services to Tenants
by Lary S. WolfPublished: R & H Letter to Clients & Friends, December 17, 1998
Tax Court Decision Limits Ability to Claim Deduction
by Ronald A. Morris, Elliot PisemPublished: National Real Estate Investor, November 01, 1998
Burdens of Proof -- Calculating a Borrower's Gain Recognition Upon Foreclosure
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, October 28, 1998
Recent case brings element of rationality to tax laws
by Ronald A. Morris, Elliot PisemPublished: National Real Estate Investor, September 01, 1998
At-Risk Rules - IRS Issues Regulations for Qualified Nonrecourse Financing
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, August 26, 1998
Property valuations: To discount or not to discount?
by Ronald A. Morris, Elliot PisemPublished: National Real Estate Investor, July 01, 1998
Tax Court: We're as confused as you about COD, S Corps.
by Ronald A. Morris, Elliot PisemPublished: National Real Estate Investor, May 01, 1998
Income Subject to UBT - City's Tax Applied to Condominium and Co-Op Conversions
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, April 22, 1998
Environmental cleanup costs: The price of certainty
by Ronald A. Morris, Elliot PisemPublished: National Real Estate Investor, March 01, 1998
Looking for Guidance - IRS Advises on 'Like-Kind' Exchanges Involving Related Parties
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, February 25, 1998
1997 Tax Changes - Attempt to Reduce Liability and Burdens of Property Owners
by David E. KahenPublished: New York Law Journal, October 22, 1997
Determining taxpayers' 'ownership' of property
by Ronald A. Morris, Elliot PisemPublished: National Real Estate Investor, September 01, 1997
Taxpayer Relief Act of 1997 - New Provisions Affecting Ownership or Use of Real Property
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, August 27, 1997
Are asbestos removal costs currently deductible?
by Ronald A. Morris, Elliot PisemPublished: National Real Estate Investor, July 01, 1997
Tenant Allowances - When Are Construction-Related Payments Included in Income?
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, June 25, 1997
Some tax issues still tricky under today's system
by Ronald A. Morris, Elliot PisemPublished: National Real Estate Investor, May 01, 1997
Purchaser's Obligations - When Nonrecourse Debt Exceeds the Value of the Property
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, April 23, 1997
Who Sold the Property? - Step Transactions in the Context of Involuntary Conversions
by David E. KahenPublished: New York Law Journal, February 26, 1997
'Check-the-Box' Regulations Provide Certainty, Flexibility and New Planning Opportunities
by Elliot Pisem, Lary S. Wolf, Peter A. GlicklichPublished: R & H Newsletter -- Tax Insights, January 01, 1997
Repairs or replacements: Current deductibility of reconstruction costs
by Ronald A. Morris, Elliot PisemPublished: National Real Estate Investor, January 01, 1997
REITs & UPREIT Partnerships: Current Planning and Structuring Issues
by Lary S. WolfPublished: NYU 53rd Institute on Federal Taxation, November 15, 1995