Ezra Dyckman has concentrated on the federal, state and local taxation of real estate transactions for more than 25 years, working with clients that range from families and developers to private equity funds and publicly held REITs. He has structured, from a federal, state and local tax perspective, many complex like-kind exchanges, as well as a wide variety of tax-efficient partnership transactions, including sales of partial interests, mergers, split-ups and various forms of workout transactions. He has also worked extensively on a variety of transactions involving C Corps, S Corps and REITs, including mergers, spinoffs, recapitalization, purchases and liquidations. He coauthors a bimonthly column on Real Estate Taxation in the New York Law Journal.

He received a B.A., magna cum laude, from Yeshiva University and his J.D. from Columbia University, where he was a James Kent Scholar.

The Fog Is Starting to Clear: Proposed Regulations Under §199A

by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, October 24, 2018
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Déjà Vu All Over Again: New Proposed Disguised Sale Regulations

by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, August 22, 2018
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Tax Reform May Contain Some Nasty Surprises for Rental Property Owners

by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, April 25, 2018
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New Deduction for Pass-Through Income: Good, But Not So Simple

by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, February 28, 2018
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Losing Hand For Taxpayer in Dealer Property Case

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 23, 2017
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IRS Rules on Qualified Liabilities

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, June 28, 2017
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IRS Ruling Limits Exclusion to COD Income

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, April 26, 2017
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Regulations Address Partner Reimbursements

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, February 22, 2017
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New Regulations on Debt Share for Partnership Disguised Sales

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, December 28, 2016
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New Regulations Disregard Partnership "Bottom Guarantees"

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 26, 2016
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Calling All Foreign Pension Funds: Congress Enacts Important Exclusion from "FIRPTA"

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, February 24, 2016
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Just Kidding? IRS Requires Rent Allocations to Have Teeth

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, December 23, 2015
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Please Sir, May I Have Some More...Liabilities: An Analysis of the Partnership Nonrecourse Debt Allocation Rules

by Ezra Dyckman, Daniel W. Stahl
Published: Business Entities, December 7, 2015
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Sounds Like a Plan? Taxpayer Wins NYC Real Property Transfer Tax Aggregation Case

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 28, 2015
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California State Appellate Board Approves 1031 Exchange

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 26, 2015
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Avoiding Transfer Tax Pitfalls

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, June 24, 2015
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Capitalizing on the Repair Regulations, Part 2

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, April 22, 2015
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Brokers and Lawyers as Real Estate Professionals

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, February 25, 2015
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Capitalizing on the Repair Regulations

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, December 24, 2014
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No Free Bites: Taxpayer Has Ordinary Income from Single Sale of Land

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 22, 2014
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Rock Bottom: Proposed Partnership Regulations Would Have Significant Impact

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 27, 2014
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Trusts Qualifying as Real Estate Professionals

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, June 25, 2014
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Restoring Historic Landmarks While Saving on Taxes

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, February 26, 2014
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Opportunities and Pitfalls in Structuring UPREIT Transactions

by Ezra Dyckman, Daniel W. Stahl
Published: Tax Notes, January 6, 2014
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Don't Forget to Park! Qualified Intermediary Sued for Botched Like-Kind Exchange

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 23, 2013
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Now or Never? Appellate Court Addresses Post-Closing Cost Segregation

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journel, August 28, 2013
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Adding Insult to Injury: The Sad Tale of a Short Sale

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, June 26, 2013
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Giving Up is Hard to Do: IRS Addresses Abandonment of Property Rules

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, April 24, 2013
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Advisory Opinion Guides Property Owners on Sales Tax

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, February 27, 2013
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Impact of the New Medicare Tax on Real Estate Professionals

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, December 26, 2012
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Appellate Court Rejects Tax Court Transaction

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 24, 2012
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Tax Court Addresses Real Estate Cost Segregation

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 22, 2012
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Cancellation of Indebtedness Income From Partnerships

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, June 27, 2012
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Uncovering Disguised Sales: An Analysis of the Partnership Disguised Sale Rules

by Ezra Dyckman, Daniel W. Stahl
Published: Bloomberg BNA Tax Management Real Estate Journal, June 6, 2012
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The Tale of the Seafaring Real Estate Professional

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, April 25, 2012
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Members of LLC's: They're Not as Limited as the IRS Would Like

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, February 22, 2012
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Still Stressing Over Distressed Debt

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, December 28, 2011
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Tax Court Decision Highlights Passive Loss Rules For Real Estate Professionals

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 26, 2011
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Section 1031: Traps for the Unwary

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 24, 2011
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Court Recharacterizes Tax Credit Transfers: What Went Wrong?

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, June 22, 2011
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Tax Court Finds Tax Credit Transaction to Have Economic Substance

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, April 27, 2011
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Canal Corp. v. Commissioner - Tax Court Decision May Have Narrow Applicability

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, February 23, 2011
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New Temporary Regulations Provide Helpful Relief for Troubled Debtor Partnerships

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, October 27, 2010
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Carried Interest Legislation May Cover More Than You Think

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 25, 2010
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Tax Court Rejects IRS Recharacterization of Tax Credit Transaction

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, June 23, 2010
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It's Not Easy Being Green: Solar Tax Credits and Grants

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, April 28, 2010
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Mezzanine Debt Accorded Status of Qualified Indebtedness

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, February 24, 2010
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Grouping a Rental Activity Under the Passive Loss Rules

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, December 23, 2009
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New Provision Offers Relief to Troubled Debtor Taxpayers

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, October 28, 2009
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Courts Clarify Application of the Passive Loss Rules to LLCs

by Ezra Dyckman
Published: New York Law Journal, August 26, 2009
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New Rules Clarify Allocations to Partners Who Vary Interests

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, June 24, 2009
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Recent Tax Court Decision Invalidates Related Party Exchange

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, April 22, 2009
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IRS Clarifies Cancellation Of Partnership Indebtedness

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, December 24, 2008
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Condo Developers Get a Break to Be Spared from 'Percentage of Completion' Rule

by Ezra Dyckman
Published: New York Law Journal, October 22, 2008
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Mapping the Labyrinth: Partnership Mergers and Divisions

by Ezra Dyckman
Published: BNA Tax Management Real Estate Journal, October 01, 2008
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Series LLCs: Ruling Clarifies IRS View, but Leaves Uncertainty

by Ezra Dyckman
Published: New York Law Journal, August 27, 2008
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Congress Cooperates with Co-Ops

by Ezra Dyckman
Published: New York Law Journal, February 27, 2008
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Like-Kind Exchanges: Final Rules Issued on Depreciation of Properties

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 27, 2007
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House of Cards: IRS Partnership Holding Alarming, but Facts are Extreme

by Ezra Dyckman
Published: New York Law Journel, February 28, 2007
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Like-Kind Property? (IRS Ruling Blesses 1031 Exchange of Co-op Apartments)

by Ezra Dyckman
Published: New York Law Journal, October 25, 2006
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Park At Your Own Risk: The Pitfalls of Reverse Like-Kind Exchanges

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, August 23, 2006
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An Obstructed View: Penalty Imposed for Deducting Conservation Easement

by Ezra Dyckman
Published: New York Law Journal, June 28, 2006
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Regulations Proposed For Manufacturers

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, April 26, 2006
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Show Me The Money: New Rules Offered for Like-Kind Exchange Funds

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, February 22, 2006
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IRS Proposed Regulations Affect Allocations

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, December 28, 2005
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Charitable Ruling or Ruling for Charity?

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, October 26, 2005
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Proposed Rules Regarding Transfers of Partnership Interests for Services

by Ezra Dyckman, David E. Kahen
Published: New York Law Journal, August 24, 2005
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When Partners Divorce: Structuring Tax-Free Divisions of Real Estate

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 22, 2005
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Development Rights: Are Acquisition Costs Depreciable?

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, April 27, 2005
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REIT Provisions under American Jobs Creation Act of 2004

by Ezra Dyckman, Elliot Pisem, Lana A. Kalickstein
Published: R&H Letter to Clients and Friends, December 28, 2004
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New Law: Changes to the Internal Revenue Code

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, December 22, 2004
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There's No Guarantee: Proposed Regulations on Wholly-Owned LLCs

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, October 27, 2004
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An Elusive Distinction -- IRS Reexamines Classification of Deductible Repairs

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, August 25, 2004
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Give and Take -- New Federal, State and City Tax Legislation

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 25, 2004
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Depreciation Rules Property Acquired in Like-Kind Exchanges

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 23, 2004
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Understanding Partition of a Tenancy-in-Common

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, April 23, 2004
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Deduct or Capitalize?: The Tax Impact of Environmental Remediation

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, February 25, 2004
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Cleaning Up the Act: October Amendments Clarify May Tax Law

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, December 24, 2003
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Timing Is Everything: Can Property Sale Occur Before Delivery of Deed?

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, October 22, 2003
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Expenditure Deductions: The Right Track for Capitalization of Costs

by Ezra Dyckman, Ellen Seiler Brody
Published: New York Law Journal, February 26, 2003
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Passive Loss Rules New Regulations Governing Self-Charged Interest

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, October 23, 2002
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Whose Improvement Is It Anyway? -- Allocating Benefits and Burdens During Change

by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, August 28, 2002
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The Impact of Impact Fees

by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, June 26, 2002
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Avoiding Partnership Status -- Reviewing New Guidance in Like-Kind Exchanges

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, April 24, 2002
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Exchange Interrupted -- Qualifying for Tax Breaks for 'Like-Kind' Exchanges

by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, February 27, 2002
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Clearing the Debris: Tax Treatment of Casualty Losses

by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, December 26, 2001
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Recovery From Tragedy -- Casualty Losses and Capital Gain

by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, October 24, 2001
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Reprising Self-Charged Management Fees

by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, August 22, 2001
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Smoke, Mirrors and Effective Dates -- New Tax Law Has Significant Impact on Real Estate

by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, June 27, 2001
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Installment Method Reinstated for Accrual-Method Taxpayers

by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, February 28, 2001
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New Safe Harbor for Reverse Like-Kind Exchanges

by Howard J. Levine, Lary S. Wolf, Joseph Lipari, Ezra Dyckman
Published: R & H Letter to Clients & Friends, September 29, 2000

Conversion of Corporations to RICs and REITs

by Elliot Pisem, Ezra Dyckman
Published: New York Law Journal, February 17, 2000
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Ticket to Work and Work Incentives Act of 1999

by Elliot Pisem, Ezra Dyckman
Published: New York Law Journal, December 23, 1999
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Take My Property, Please -- Doing A Deal With A REIT

by Lary S. Wolf, Ezra Dyckman
Published: Business Entities, April 15, 1999