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Real Estate Taxation

Ezra  Dyckman

Ezra Dyckman

Partner
Tel:(212) 903-8785 | Email | V-Card
Stuart J.  Gross

Stuart J. Gross

Partner
Tel:(212) 903-8723 | Email | V-Card
Morris L.   Kramer

Morris L. Kramer

Partner
Tel:(212) 903-8783 | Email | V-Card
Howard J.    Levine

Howard J. Levine

Partner
Tel:(202) 293-3408 | Email | V-Card
Joseph  Lipari

Joseph Lipari

Partner
Tel:(212) 903-8765 | Email | V-Card
Ronald A.  Morris

Ronald A. Morris

Counsel
Tel:(212) 903-8781 | Email | V-Card
Elliot Pisem

Elliot Pisem

Partner
Tel:(212) 903-8777 | Email | V-Card
Daniel W. Stahl

Daniel W. Stahl

Partner
Tel:(212) 903-8749 | Email | V-Card
Lary S. Wolf

Lary S. Wolf

Partner
Tel:(212) 903-8719 | Email | V-Card

A significant part of our practice is concentrated in the tax-sensitive real estate industry. We work with major investors and developers in every segment of commercial real estate, from construction, leasing, and financing to acquisitions, dispositions, and complex restructurings. Our clients are among the world’s largest closely held developers and family-controlled partnerships, as well as publicly traded U.S. and foreign institutions, such as REITs, banks, insurance companies, and pension funds.

We have long been at the leading edge of structuring sophisticated transactions, including tax-free exchanges, sale-leasebacks, and installment sales. We have developed novel solutions using flexible ownership structures, such as tiered partnerships, split-ownership interests, separation of land and building, equity leases and international joint ventures. We have structured domestic and international real estate investment funds that deal with the problems of both foreign and exempt investors. Our attorneys have worked extensively with financing techniques employing “securitization” of commercial real estate and interest-rate and foreign currency hedges.

Over the last few years, we have been at the forefront of the like-kind exchange boom. We have developed creative refinements to many like-kind exchange formats, including different forms of deferred and reverse exchanges. We have dealt with related party exchanges, and exchanges of partial interests in property, both within and without the tenancy-in-common context, as well as an array of safe harbor parking transactions, including multiple parking within a single exchange. We work closely with real estate attorneys and qualified intermediaries. One of our partners is author of the BNA Tax Management Portfolio: Tax-free Exchanges Under Section 1031.

Our in-depth knowledge of real estate and partnership taxation has also enabled us to assume a leadership position in helping clients access the capital markets through REITs. We have advised both property owners and REITs on UPREIT acquisitions and have been involved in major roll-up transactions. In addition to structuring initial property transfers, suggesting practical solutions to management and services issues, securing rulings from the National Office of the IRS, and rendering tax opinions, we assist REITs with their ongoing operations and compliance issues. Our clients have used private REITs in innovative ways, and we have also used the REIT structure in the foreign context, for the ownership of offshore properties, as well as to deal with problems related to the ownership of troubled U.S. properties by foreign investors. We have also represented publicly held REITs and acquirers in “going private” transactions.

We enjoy a widely respected reputation for dealing with the many transactional taxes that New York State and City apply to the ownership of real property. This includes buying, leasing, financing, refinancing, developing and disposing of properties or entities that own New York real property. Because of the breadth of our experience, we are often called upon to work with government officials and legislative committees to develop statutory provisions, regulations and administrative solutions to industry problems.

Our representation of entrepreneurs and closely held clients extends to the estate and family tax planning area. Our estate planning attorneys combine broad real estate experience with tax expertise to achieve a client’s personal and business objectives in the most tax-efficient fashion. Through the use of techniques such as partnership freezes, “defective” grantor trusts and fractionalized ownership interests, we integrate tax, estate and business planning at a level of sophistication that we believe is unparalleled.

Our attorneys are active in bar association and real estate industry activities and write regular columns on current tax developments affecting real estate. One of our partners is on the Board of Governors and chairs the Tax Policy Committee of the Real Estate Board of New York, and another has been on the Executive Committee of the Board of Governors of NAREIT, the National Association of Real Estate Investment Trusts.

by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, August 28, 2019
Download the file for Section 467 Leases: Having Your Cake and Eating It Too?.
by Elliot Pisem, Ellen Seiler Brody
Published: July 25, 2019
Download the file for Always Be Nice to Whistle-blowers (And Other Changes Made by the Taxpayer First Act).
by Ezra Dyckman, Aaron S. Gaynor
Published: New York Law Journal, June 26, 2019
Download the file for Opportunity Zone Talking Points for Fourth of July BBQs.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 20, 2019
Download the file for Update on Theft Losses: 'McNely v. Commissioner'.
by Ezra Dyckman
Published: New York Law Journal, April 24, 2019
Download the file for Buyer (and Seller) Beware: Changes to NYS Transfer Tax and Mansion Tax.
Published: The Daily Tax Report, February 28, 2019
Download the file for Marriage and the 2017 Tax Reform Law.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, February 27, 2019
Download the file for Anything But Simple Interest: Proposed Regulations Under Section 163(j).
by , By Libin Zhang (former partner at Roberts & Holland LLP)
Published: Bloomberg Insights, January 10, 2019
Download the file for Qualified Opportunity Zones: Death, Taxes, and Other Uncertainties.
by Ezra Dyckman, Aaron S. Gaynor
Published: New York Law Journal, December 26, 2018
Download the file for Opportunity Zone Talking Points for Cocktail Parties.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2018
Download the file for Adoption and Change of Accounting Method:
Published: Tax Notes, November 12, 2018
Download the file for The Discreet Charms of the Dividends Received Deduction.
Published: Tax Management Real Estate Journal, November 7, 2018
Download the file for Qualified Opportunity Zones and Select Partnership Issues.
Published: Tax Notes, October 29, 2018
Download the file for Simultaneous Equations for Simpler Tax Analysis.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, October 24, 2018
Download the file for The Fog Is Starting to Clear: Proposed Regulations Under §199A.
by Michael S. Grisolia
Published: Tax Notes, October 15, 2018
Download the file for Through a Glass Darkly: REIT Earnings and Profits.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, August 22, 2018
Download the file for Déjà Vu All Over Again: New Proposed Disguised Sale Regulations.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2018
Download the file for Loan v. Distribution:
Published: Tax Notes, August 6, 2018
Download the file for Qualified Opportunity Zones: Hot Tubs and Other Hot Topics.
Published: Tax Notes, July 2, 2018
Download the file for To the Frying Pan: New Virtues of Subpart F over GILTI.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
Download the file for S Corporation Elections -- Who Decides?.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, April 25, 2018
Download the file for Tax Reform May Contain Some Nasty Surprises for Rental Property Owners.
by Ellen Seiler Brody
Published: TaxStringer, April 1, 2018
Download the file for The New Qualified Business Income Deduction Under IRC Section 199A.
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, February 28, 2018
Download the file for New Deduction for Pass-Through Income: Good, But Not So Simple.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 23, 2017
Download the file for Losing Hand For Taxpayer in Dealer Property Case.
by Michael J. Miller, Ellen Seiler Brody
Published: Tax Management International Journal, August 4, 2017
Download the file for Foreign Corporation Not Taxable on Redemption of Partnership Interest: Tax Court Rejects Rev. Rul. 91-32.
by Ellen Seiler Brody, Michael J. Miller
Published: Bloomberg BNA Daily Tax Report, August 3, 2017
Download the file for Reliance on a CPA As Reasonable Cause:
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, June 28, 2017
Download the file for IRS Rules on Qualified Liabilities.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, April 26, 2017
Download the file for IRS Ruling Limits Exclusion to COD Income.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, February 22, 2017
Download the file for Regulations Address Partner Reimbursements.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, December 28, 2016
Download the file for New Regulations on Debt Share for Partnership Disguised Sales.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 26, 2016
Download the file for New Regulations Disregard Partnership
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 2016
Download the file for Recent Guidance Regarding Deduction of Fines.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, February 24, 2016
Download the file for Calling All Foreign Pension Funds: Congress Enacts Important Exclusion from
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, December 23, 2015
Download the file for Just Kidding? IRS Requires Rent Allocations to Have Teeth.
by Ezra Dyckman, Daniel W. Stahl
Published: Business Entities, December 7, 2015
Download the file for Please Sir, May I Have Some More...Liabilities: An Analysis of the Partnership Nonrecourse Debt Allocation Rules.
by Elliot Pisem
Published: To Our Clients And Friends, November 11, 2015
Download the file for New Partnership Audit Rules May Not Apply Until 2018, But They Are Your Headache Right Now.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 28, 2015
Download the file for Sounds Like a Plan? Taxpayer Wins NYC Real Property Transfer Tax Aggregation Case.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 26, 2015
Download the file for California State Appellate Board Approves 1031 Exchange .
by Ezra Dyckman
Published: New York Law Journal, June 24, 2015
Download the file for Avoiding Transfer Tax Pitfalls.
by Ezra Dyckman
Published: New York Law Journal, April 22, 2015
Download the file for Capitalizing on the Repair Regulations, Part 2.
by Ezra Dyckman
Published: New York Law Journal, February 25, 2015
Download the file for Brokers and Lawyers as Real Estate Professionals.
by Ezra Dyckman
Published: New York Law Journal, December 24, 2014
Download the file for Capitalizing on the Repair Regulations.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 22, 2014
Download the file for No Free Bites: Taxpayer Has Ordinary Income from Single Sale of Land.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 27, 2014
Download the file for Rock Bottom: Proposed Partnership Regulations Would Have Significant Impact.
by Ezra Dyckman
Published: New York Law Journal, June 25, 2014
Download the file for Trusts Qualifying as Real Estate Professionals.
by Ezra Dyckman
Published: New York Law Journal, February 26, 2014
Download the file for Restoring Historic Landmarks While Saving on Taxes.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2014
Download the file for Property Abandonment Results in Capital Loss:
by Ezra Dyckman, Daniel W. Stahl
Published: Tax Notes, January 6, 2014
Download the file for Opportunities and Pitfalls in Structuring UPREIT Transactions.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
Download the file for
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 23, 2013
Download the file for Don't Forget to Park! Qualified Intermediary Sued for Botched Like-Kind Exchange.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2013
Download the file for Loss Disallowance for S Corp. Shareholders: 'Bronz'.
by Michael J. Miller
Published: The Canadian Tax Journal, October, 2013
Download the file for Options to Consider for Non-US Investors in US Real Estate.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journel, August 28, 2013
Download the file for Now or Never? Appellate Court Addresses Post-Closing Cost Segregation.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 2013
Download the file for Can the Issuance of Form 1099-C Cancel a Debt?.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, June 26, 2013
Download the file for Adding Insult to Injury: The Sad Tale of a Short Sale.
by Joseph Lipari
Published: New York Law Journal, June 14, 2013
Download the file for Recent Partnership Determination on Tax Liability of Non-Resident.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, April 24, 2013
Download the file for Giving Up is Hard to Do: IRS Addresses Abandonment of Property Rules.
by Ezra Dyckman
Published: New York Law Journal, February 27, 2013
Download the file for Advisory Opinion Guides Property Owners on Sales Tax.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2012
Download the file for More About Step Transactions: G.D. Parker v. Commissioner.
by Ezra Dyckman
Published: New York Law Journal, December 26, 2012
Download the file for Impact of the New Medicare Tax on Real Estate Professionals.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 24, 2012
Download the file for Appellate Court Rejects Tax Court Transaction.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 22, 2012
Download the file for Tax Court Addresses Real Estate Cost Segregation.
by Ezra Dyckman
Published: New York Law Journal, June 27, 2012
Download the file for Cancellation of Indebtedness Income From Partnerships.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2012
Download the file for Taxpayer Fights Regulations, and Wins: 'Dominion Resources'.
by Ezra Dyckman, Daniel W. Stahl
Published: Bloomberg BNA Tax Management Real Estate Journal, June 6, 2012
Download the file for Uncovering Disguised Sales: An Analysis of the Partnership Disguised Sale Rules.
by Ezra Dyckman
Published: New York Law Journal, April 25, 2012
Download the file for The Tale of the Seafaring Real Estate Professional.
by Ezra Dyckman
Published: New York Law Journal, February 22, 2012
Download the file for Members of LLC's: They're Not as Limited as the IRS Would Like.
by Ezra Dyckman
Published: New York Law Journal, December 28, 2011
Download the file for Still Stressing Over Distressed Debt.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 26, 2011
Download the file for Tax Court Decision Highlights Passive Loss Rules For Real Estate Professionals.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 24, 2011
Download the file for Section 1031: Traps for the Unwary.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, June 22, 2011
Download the file for Court Recharacterizes Tax Credit Transfers: What Went Wrong?.
by Howard J. Levine, Daniel W. Stahl
Published: New York University -- 69th Institute on Federal Taxation, May 01, 2011
Download the file for Series LLC -- Is It Finally Usable?.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, April 27, 2011
Download the file for Tax Court Finds Tax Credit Transaction to Have Economic Substance.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 11, 2011
Download the file for Recent New York Residency Cases Reveal Difficulties.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, February 23, 2011
Download the file for Canal Corp. v. Commissioner - Tax Court Decision May Have Narrow Applicability.
by Howard J. Levine, Daniel W. Stahl
Published: BNA Tax Management Real Estate Journal, November 03, 2010
Download the file for Series LLC -- Is It Finally Usable?.
by Ezra Dyckman
Published: New York Law Journal, October 27, 2010
Download the file for New Temporary Regulations Provide Helpful Relief for Troubled Debtor Partnerships.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, September 17, 2010
Download the file for Title Abstracts and Public Documents Now Taxable.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 25, 2010
Download the file for Carried Interest Legislation May Cover More Than You Think.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, June 23, 2010
Download the file for Tax Court Rejects IRS Recharacterization of Tax Credit Transaction.
by Ezra Dyckman
Published: New York Law Journal, April 28, 2010
Download the file for It's Not Easy Being Green: Solar Tax Credits and Grants.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, February 24, 2010
Download the file for Mezzanine Debt Accorded Status of Qualified Indebtedness.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, December 23, 2009
Download the file for Grouping a Rental Activity Under the Passive Loss Rules.
by Ezra Dyckman
Published: New York Law Journal, October 28, 2009
Download the file for New Provision Offers Relief to Troubled Debtor Taxpayers.
by Elliot Pisem
Published: NYU 68th Institute on Federal Taxation, October 21, 2009
Download the file for Hot Like-Kind Exchange Issues.
by Ezra Dyckman
Published: New York Law Journal, August 26, 2009
Download the file for Courts Clarify Application of the Passive Loss Rules to LLCs.
by Ezra Dyckman
Published: New York Law Journal, June 24, 2009
Download the file for New Rules Clarify Allocations to Partners Who Vary Interests.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, April 28, 2009
Download the file for New York's Changes to Tax Policy Have Downsides for Nonresidents.
by Ezra Dyckman
Published: New York Law Journal, April 22, 2009
Download the file for Recent Tax Court Decision Invalidates Related Party Exchange.
by Ezra Dyckman
Published: New York Law Journal, December 24, 2008
Download the file for IRS Clarifies Cancellation Of Partnership Indebtedness.
by Ezra Dyckman
Published: New York Law Journal, October 22, 2008
Download the file for Condo Developers Get a Break to Be Spared from 'Percentage of Completion' Rule.
by Ezra Dyckman
Published: BNA Tax Management Real Estate Journal, October 01, 2008
Download the file for Mapping the Labyrinth: Partnership Mergers and Divisions.
by Ezra Dyckman
Published: New York Law Journal, August 27, 2008
Download the file for Series LLCs: Ruling Clarifies IRS View, but Leaves Uncertainty.
by Ezra Dyckman
Published: New York Law Journal, February 27, 2008
Download the file for Congress Cooperates with Co-Ops.
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
Published: New York Law Journel, February 28, 2007
Download the file for House of Cards: IRS Partnership Holding Alarming, but Facts are Extreme.
by Ezra Dyckman
Published: New York Law Journal, October 25, 2006
Download the file for Like-Kind Property? (IRS Ruling Blesses 1031 Exchange of Co-op Apartments).
by Ezra Dyckman
Published: New York Law Journal, August 23, 2006
Download the file for Park At Your Own Risk: The Pitfalls of Reverse Like-Kind Exchanges.
by Howard J. Levine
Published: Tax Management Memorandum, July 24, 2006
Download the file for A (Necessary) View of the Re-Proposed Prop. Regs. §1.468B-6 on Interest Earned from §1031 Exchange Accounts.
by Ezra Dyckman
Published: New York Law Journal, June 28, 2006
Download the file for An Obstructed View: Penalty Imposed for Deducting Conservation Easement.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, April 26, 2006
Download the file for Regulations Proposed For Manufacturers.
by Howard J. Levine
Published: Tax Management Memorandum, March 20, 2006
Download the file for Recent Developments Affecting Like-Kind Exchanges Under §1031.
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, David E. Kahen
Published: New York Law Journal, August 24, 2005
Download the file for Proposed Rules Regarding Transfers of Partnership Interests for Services.
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.
Published: R&H Letter to Clients and Friends, June 08, 2005
Download the file for New IRS Rules on Written Tax Advice.
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 Howard J. Levine
Published: Tax Management Memorandum, March 07, 2005
Download the file for Finally, IRS Issues Ruling Under Rev. Proc. 2002-22 Involving Multi-Tenant Building with Blanket Mortgage.
by Ezra Dyckman, Elliot Pisem
Published: R&H Letter to Clients and Friends, December 28, 2004
Download the file for REIT Provisions under American Jobs Creation Act of 2004.
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, 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 Mark David Rozen, Abraham Leitner
Published: The Canadian Tax Journal, March 01, 2004
Download the file for Proposed Amendment to FIRPTA Could Make U.S. REITs More Attractive to Canadian Real Estate Investors.
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 Lary S. Wolf
Published: The Metropolitan Corporate Counsel, January 01, 2004
Download the file for Roberts & Holland: The Largest Tax Boutique in The Country.
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 Morris L. Kramer
Published: Real Estate Taxation, September 01, 2003
Download the file for Final Guidance on C Corporation Conversions and Asset Transfers to REITs.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 21, 2003
Download the file for Reduction of Tax Attributes Following Cancellation of Debt.
by Ezra Dyckman, Ellen Seiler Brody
Published: New York Law Journal, February 26, 2003
Download the file for Expenditure Deductions: The Right Track for Capitalization of Costs.
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 Howard J. Levine
Published: Tax Management Memorandum, August 12, 2002
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 Elliot Pisem, Lary S. Wolf
Published: R & H Letter to Clients and Friends, March 20, 2002
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, David E. Kahen
Published: New York Law Journal, December 27, 2000
Download the file for
by Howard J. Levine
Published: The Journal of Real Estate Taxation, November 15, 2000
by David E. Kahen
Published: New York Law Journal, October 25, 2000
Download the file for Parking Transactions -- Developments Regarding '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
by Elliot Pisem, Lary S. Wolf
Published: R & H Letter to Clients & Friends, September 20, 2000
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 David E. Kahen
Published: New York Law Journal, February 23, 2000
Download the file for Capital Gains on Sales of Interests in Pass-Through Entities.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 22, 1999
Download the file for
Published: R & H Letter to Clients & Friends, October 28, 1999
by David E. Kahen
Published: New York Law Journal, October 27, 1999
Download the file for Credit Line Mortgages -- And Their Treatment Under New York State Tax Law.
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 Howard J. Levine
Published: Journal of Taxation, June 15, 1999
by Lary S. Wolf, Ezra Dyckman
Published: Business Entities, April 15, 1999
by David E. Kahen, Ronald A. Morris
Published: Journal of Taxation, March 01, 1999
by Howard J. Levine
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 Lary S. Wolf
Published: R & H Letter to Clients & Friends, December 17, 1998
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, 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 David E. Kahen
Published: New York Law Journal, October 22, 1997
Download the file for 1997 Tax Changes -- Attempt to Reduce Liability and Burdens of Property Owners.
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 David E. Kahen
Published: New York Law Journal, February 26, 1997
Download the file for Who Sold the Property? -- Step Transactions in the Context of Involuntary Conversions.
by Elliot Pisem, Lary S. Wolf, Peter A. Glicklich
Published: R & H Newsletter -- Tax Insights, January 01, 1997
by Ronald A. Morris, Elliot Pisem
Published: National Real Estate Investor, January 01, 1997
by Lary S. Wolf
Published: NYU 53rd Institute on Federal Taxation, November 15, 1995