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.

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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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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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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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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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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"Union Carbide" -- Tax Consequences Upon the Purchase of Leased Property

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 27, 2000
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What Is 'At Risk' -- Borrowing From a Person Having an Interest

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 23, 2000
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IRS Guidance -- Rules for Depreciating 'Infrastructure' Items

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 28, 2000
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Self-Charged Management Fees Under the Passive Loss Rules

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 26, 2000
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Important New Rules on QSubs

by Elliot Pisem, Ronald A. Morris, Ellen Seiler Brody
Published: R & H Letter to Clients & Friends, February 28, 2000

"Dealer" Property Issue Is Subject to Recent Tax Court Rulings

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 22, 1999
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NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a "Conduit"

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 25, 1999
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Reviewing Basis Allocation -- Disposing of Water Rights; Sale or Exchange of Capital Asset

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 23, 1999
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Allocation of Basis in Common Improvements After the Tax Court's 'Norwest' Decision

by David E. Kahen, Ronald A. Morris
Published: Journal of Taxation, March 01, 1999

Deferred Exchanges -- IRS Issues Proposed Rules for Escrow and Settlement Funds

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, February 24, 1999
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Like-Kind Exchanges -- Inattentive Accounting Dooms Change-of-Purpose Argument

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 23, 1998
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Tax Court Decision Limits Ability to Claim Deduction

by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, November 01, 1998

Burdens of Proof -- Calculating a Borrower's Gain Recognition upon Foreclosure

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, October 28, 1998
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Recent case brings element of rationality to tax laws

by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, September 01, 1998

At-Risk Rules -- IRS Issues Regulations for Qualified Nonrecourse Financing

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 26, 1998
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Property valuations: To discount or not to discount?

by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, July 01, 1998

QSSS Election -- Proposed Regulations Regarding S Corporation Subsidiaries

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 24, 1998
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Tax Court: We're as confused as you about COD, S Corps.

by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, May 01, 1998

Income Subject to UBT -- City's Tax Applied to Condominium and Co-Op Conversion

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 22, 1998
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Environmental cleanup costs: The price of certainty

by Ronald A. Morris, Elliot Pisem
Published: 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. Kahen
Published: New York Law Journal, February 25, 1998
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Identifying the Real Owner -- Tax Court Revisits Grants of Reciprocal Put and Call Options

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 24, 1997
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Determining taxpayers' 'ownership' of property

by Ronald A. Morris, Elliot Pisem
Published: 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. Kahen
Published: New York Law Journal, August 27, 1997
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Are asbestos removal costs currently deductible?

by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, July 01, 1997

Tenant Allowances -- When Are Construction-Related Payments Included in Income?

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 25, 1997
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Some tax issues still tricky under today's system

by Ronald A. Morris, Elliot Pisem
Published: 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. Kahen
Published: New York Law Journal, April 23, 1997
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Repairs or replacements: Current deductibility of reconstruction costs

by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, January 01, 1997