Ezra Dyckman has more than 30 years of experience focusing on the federal, state, and local taxation of real estate transactions.
His practice includes advising a wide range of clients, from families and real estate developers to private equity funds, institutional investors, and publicly traded REITs, across all major real estate sectors, including office, retail, multifamily, condominiums, hospitality, and healthcare.
He regularly structures complex transactions from a tax-efficient perspective, including like-kind exchanges and sophisticated partnership transactions such as recapitalizations, mergers, split-ups, and workout transactions. He also has extensive experience advising on transactions involving REITs, S corporations, and C corporations, including mergers, spinoffs, recapitalizations, acquisitions, and liquidations.
He is the co-author of a bimonthly column on Real Estate Taxation in the New York Law Journal.
Education
- Columbia Law School, J.D., James Kent Scholar
- Yeshiva University, B.A., magna cum laude
Admissions
- New York
News & Insights
- June 24, 2026
- Publications
New York Enacts New Pied-à-Terre Tax
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- April 22, 2026
- Publications
Treasury Issues Proposed Regulations on the Taxation of Foreign Governments
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- 04/07/2026
- News
Ezra Dyckman on REIT Joint Venture Compliance Complexities
- 03/20/2026
- News
Ezra Dyckman speaking at Nareit REITwise Education Conference
- February24, 2026
- Publications
New Law Limits Investment Interest Expense Deductions
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- December 23, 2025
- Publications
Holiday Bonus: OBBBA Expands Bonus Depreciation Rules
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- October 22, 2025
- Publications
Disallowance of Excess Business Losses Made Permanent
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- September 2, 2025
- Publications
The OBBBA Makes QOZ Program (But Not Deferral) Permanent
- Ezra Dyckman, Aaron S. Gaynor
- New York Law Journal
The One Big Beautiful Bill Act (OBBBA) extended the popular Qualified Opportunity Zones (QOZ) program with some tweaks, but the changes do not allow current QOZ investors to permanently defer gains already invested in the program.
- 06/25/2025
- Publications
Tax Legislation Could Significantly Harm Foreign Investors
- 4/23/2025
- Publications
Cancellation of Indebtedness: A Good Thing?
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- 02/26/2025
- Publications
Shifting Sands: Treasury Finalizes Regulations on Partnership Basis Shifting
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- 12/18/2024
- Publications
- 10/23/2024
- Publications
IRS Issues Regulations on Conservation Easement Reporting
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- 08/28/2024
- Publications
IRS Targets Related-Party Basis Shifting
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- 04/24/2024
- Publications
- 02/28/2024
- Publications
Tax Court Order Raises Substance-Over-Form Questions
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- 12/27/2023
- Publications
- 10/25/2023
- Publications
Tax Court Addresses Real Estate Interest Deductions
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- 08/23/23
- Publications
- 06/28/23
- Publications
- 04/26/2023
- Publications
- 02/22/23
- Publications
IRS Issues Guidance on Developers’ Common Improvements
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- 12/28/22
- Publications
- 10/26/2022
- Publications
Congress Extends Limitation on Deduction of Business Losses
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal
- 08/24/2022
- Publications
NYC Issues Transfer Tax Ruling on Sale of Multiple Condo Units
- Ezra Dyckman, Charles S. Nelson
- New York Law Journal