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Ronald A. Morris, for more than 40 years, has been involved in every area of federal, New York State and New York City taxation affecting real property. From construction to leasing, financing, refinancing, and sale, he has participated in structuring sophisticated transactions, including split-ownership interests, separation of land and building, equity leases, securitization and sale-leasebacks. He has also advised clients on corporate organizations, reorganizations, redemptions, liquidations, spin-offs and other restructuring transactions; and he advises several trade associations with respect to their tax-exempt status and their ownership of for-profit subsidiaries. He is the author of numerous articles in law reviews and tax publications, and the co-author of the book Federal Taxation of Real Estate, A Guide for Advisors and Investors. A Fellow of the American College of Tax Counsel, he has chaired committees for the ABA, the New York State and the New York City Bar Associations, and was a member of the Executive Committee of the New York State Bar Tax Section. For many years, he wrote a bi-monthly column on Real Estate Taxation in the New York Law Journal and also did a column for the National Real Estate Investor.

A magna cum laude graduate of New York University, he received his J.D. magna cum laude from Harvard, where he was an editor of the Law Review.

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 27, 2007
Download the file for Like-Kind Exchanges: Final Rules Issued on Depreciation of Properties.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, April 26, 2006
Download the file for Regulations Proposed For Manufacturers.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, February 22, 2006
Download the file for Show Me The Money: New Rules Offered for Like-Kind Exchange Funds.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, December 28, 2005
Download the file for IRS Proposed Regulations Affect Allocations.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, October 26, 2005
Download the file for Charitable Ruling or Ruling for Charity?.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 22, 2005
Download the file for When Partners Divorce: Structuring Tax-Free Divisions of Real Estate.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, April 27, 2005
Download the file for Development Rights: Are Acquisition Costs Depreciable?.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, December 22, 2004
Download the file for New Law: Changes to the Internal Revenue Code.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, October 27, 2004
Download the file for There's No Guarantee: Proposed Regulations on Wholly-Owned LLCs.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, August 25, 2004
Download the file for An Elusive Distinction -- IRS Reexamines Classification of Deductible Repairs.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 25, 2004
Download the file for Give and Take -- New Federal, State and City Tax Legislation.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 23, 2004
Download the file for Depreciation Rules Property Acquired in Like-Kind Exchanges.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, April 23, 2004
Download the file for Understanding Partition of a Tenancy-in-Common.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, February 25, 2004
Download the file for Deduct or Capitalize?:  The Tax Impact of Environmental Remediation.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, December 24, 2003
Download the file for Cleaning Up the Act: October Amendments Clarify May Tax Law.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, October 22, 2003
Download the file for Timing Is Everything: Can Property Sale Occur Before Delivery of Deed?.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, October 23, 2002
Download the file for Passive Loss Rules New Regulations Governing Self-Charged Interest.
by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, August 28, 2002
Download the file for <p>Whose Improvement Is It Anyway? -- <em>Allocating Benefits and Burdens During Change</em></p>
.
by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, June 26, 2002
Download the file for The Impact of Impact Fees.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, April 24, 2002
Download the file for Avoiding Partnership Status -- <i>Reviewing New Guidance in Like-Kind Exchanges</i>.
by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, February 27, 2002
Download the file for Exchange Interrupted -- Qualifying for Tax Breaks for 'Like-Kind' Exchanges.
by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, December 26, 2001
Download the file for Clearing the Debris: Tax Treatment of Casualty Losses.
by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, October 24, 2001
Download the file for Recovery From Tragedy -- Casualty Losses and Capital Gain.
by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, August 22, 2001
Download the file for Reprising Self-Charged Management Fees.
by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, June 27, 2001
Download the file for Smoke, Mirrors and Effective Dates -- <i> New Tax Law Has Significant Impact on Real Estate </i>.
by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, February 28, 2001
Download the file for Installment Method Reinstated for Accrual-Method Taxpayers.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 27, 2000
Download the file for
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 23, 2000
Download the file for What Is 'At Risk' -- Borrowing From a Person Having an Interest.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 28, 2000
Download the file for IRS Guidance -- Rules for Depreciating 'Infrastructure' Items.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 26, 2000
Download the file for Self-Charged Management Fees Under the Passive Loss Rules.
by Elliot Pisem, Ronald A. Morris, Ellen Seiler Brody
Published: R & H Letter to Clients & Friends, February 28, 2000
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 22, 1999
Download the file for
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 25, 1999
Download the file for NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 23, 1999
Download the file for Reviewing Basis Allocation -- Disposing of Water Rights; Sale or Exchange of Capital Asset.
by David E. Kahen, Ronald A. Morris
Published: Journal of Taxation, March 01, 1999
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, February 24, 1999
Download the file for Deferred Exchanges -- IRS Issues Proposed Rules for Escrow and Settlement Funds.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 23, 1998
Download the file for Like-Kind Exchanges -- Inattentive Accounting Dooms Change-of-Purpose Argument.
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, November 01, 1998
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, October 28, 1998
Download the file for Burdens of Proof -- Calculating a Borrower's Gain Recognition upon Foreclosure.
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, September 01, 1998
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 26, 1998
Download the file for At-Risk Rules -- IRS Issues Regulations for Qualified Nonrecourse Financing.
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, July 01, 1998
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 24, 1998
Download the file for QSSS Election -- Proposed Regulations Regarding S Corporation Subsidiaries.
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, May 01, 1998
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 22, 1998
Download the file for Income Subject to UBT -- City's Tax Applied to Condominium and Co-Op Conversion.
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, March 01, 1998
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, February 25, 1998
Download the file for Looking for Guidance -- IRS Advises on
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 24, 1997
Download the file for Identifying the Real Owner -- Tax Court Revisits Grants of Reciprocal Put and Call Options.
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, September 01, 1997
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 27, 1997
Download the file for Taxpayer Relief Act of 1997 -- New Provisions Affecting Ownership or Use of Real Property.
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, July 01, 1997
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 25, 1997
Download the file for Tenant Allowances -- When Are Construction-Related Payments Included in Income?.
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, May 01, 1997
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 23, 1997
Download the file for Purchaser's Obligations -- When Nonrecourse Debt Exceeds the Value of the Property.
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, January 01, 1997