Real Estate Taxation

Ezra Dyckman

Partner
Tel:(212) 903-8785 | Email | V-Card

Stuart J. Gross

Partner
Tel:(212) 903-8723 | Email | V-Card

Morris L. Kramer

Partner
Tel:(212) 903-8783 | Email | V-Card

Howard J. Levine

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

Joseph Lipari

Partner
Tel:(212) 903-8765 | Email | V-Card

Ronald A. Morris

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

Elliot Pisem

Partner
Tel:(212) 903-8777 | Email | V-Card

Daniel W. Stahl

Partner
Tel:(212) 903-8749 | Email | V-Card

Lary S. Wolf

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

Libin S. Zhang

Partner
Tel:(212) 903-8713 | 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.

Qualified Opportunity Zones and Select Partnership Issues

by Libin S. Zhang
Published: Tax Management Real Estate Journal, November 7, 2018
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Simultaneous Equations for Simpler Tax Analysis

by Libin S. Zhang
Published: Tax Notes, October 29, 2018
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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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Through a Glass Darkly: REIT Earnings and Profits

by Libin S. Zhang, Michael S. Grisolia
Published: Tax Notes, October 15, 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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Loan v. Distribution: "Illinois Tool Works v. Commissioner"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2018
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Qualified Opportunity Zones: Hot Tubs and Other Hot Topics

by Libin S. Zhang
Published: Tax Notes, August 6, 2018
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To the Frying Pan: New Virtues of Subpart F over GILTI

by Libin S. Zhang
Published: Tax Notes, July 2, 2018
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S Corporation Elections -- Who Decides?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
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Marginal Income Tax Rates of the Passthrough Business Deduction

by Libin S. Zhang
Published: Tax Notes, May 21, 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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The New Qualified Business Income Deduction Under IRC Section 199A

by Ellen Seiler Brody
Published: TaxStringer, April 1, 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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Foreign Corporation Not Taxable on Redemption of Partnership Interest: Tax Court Rejects Rev. Rul. 91-32

by Michael J. Miller, Ellen Seiler Brody
Published: Tax Management International Journal, August 4, 2017
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Reliance on a CPA As Reasonable Cause: "Neanatology" Lives on After "Grecian Magnesite Mining"

by Ellen Seiler Brody, Michael J. Miller
Published: Bloomberg BNA Daily Tax Report, August 3, 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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Recent Guidance Regarding Deduction of Fines

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 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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New Partnership Audit Rules May Not Apply Until 2018, But They Are Your Headache Right Now

by Elliot Pisem
Published: To Our Clients And Friends, November 11, 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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Property Abandonment Results in Capital Loss: "Pilgrim's Pride"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 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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"Fish": Ordinary Income From Incorporation Transaction

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
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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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Loss Disallowance for S Corp. Shareholders: 'Bronz'

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2013
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Options to Consider for Non-US Investors in US Real Estate

by Michael J. Miller
Published: The Canadian Tax Journal, October, 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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Can the Issuance of Form 1099-C Cancel a Debt?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 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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Recent Partnership Determination on Tax Liability of Non-Resident

by Joseph Lipari
Published: New York Law Journal, June 14, 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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More About Step Transactions: G.D. Parker v. Commissioner

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2012
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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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Taxpayer Fights Regulations, and Wins: 'Dominion Resources'

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 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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Series LLC -- Is It Finally Usable?

by Howard J. Levine, Daniel W. Stahl
Published: New York University -- 69th Institute on Federal Taxation, May 01, 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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Recent New York Residency Cases Reveal Difficulties

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 11, 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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Series LLC -- Is It Finally Usable?

by Howard J. Levine, Daniel W. Stahl
Published: BNA Tax Management Real Estate Journal, November 03, 2010
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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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Title Abstracts and Public Documents Now Taxable

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, September 17, 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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Hot Like-Kind Exchange Issues

by Elliot Pisem
Published: NYU 68th Institute on Federal Taxation, October 21, 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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New York's Changes to Tax Policy Have Downsides for Nonresidents

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, April 28, 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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A (Necessary) View of the Re-Proposed Prop. Regs. §1.468B-6 on Interest Earned from §1031 Exchange Accounts

by Howard J. Levine
Published: Tax Management Memorandum, July 24, 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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Recent Developments Affecting Like-Kind Exchanges Under §1031

by Howard J. Levine
Published: Tax Management Memorandum, March 20, 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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New IRS Rules on Written Tax Advice

Published: R&H Letter to Clients and Friends, June 08, 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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Finally, IRS Issues Ruling Under Rev. Proc. 2002-22 Involving Multi-Tenant Building with Blanket Mortgage

by Howard J. Levine
Published: Tax Management Memorandum, March 07, 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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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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Proposed Amendment to FIRPTA Could Make U.S. REITs More Attractive to Canadian Real Estate Investors

by Mark David Rozen, Abraham Leitner
Published: The Canadian Tax Journal, March 01, 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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Roberts & Holland: The Largest Tax Boutique in The Country

by Lary S. Wolf
Published: The Metropolitan Corporate Counsel, January 01, 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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Final Guidance on C Corporation Conversions and Asset Transfers to REITs

by Morris L. Kramer
Published: Real Estate Taxation, September 01, 2003
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Reduction of Tax Attributes Following Cancellation of Debt

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 21, 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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Undivided Fractional Interests and Sec. 1031: Revenue Procedure Brings Clarification But With Some Confusion

by Howard J. Levine
Published: Tax Management Memorandum, August 12, 2002

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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New Economic Stimulus Incentives

by Elliot Pisem, Lary S. Wolf
Published: R & H Letter to Clients and Friends, March 20, 2002

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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"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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The IRS's Long Awaited Guidance on Parking Arrangements to Facilitate Like-Kind Exchanges

by Howard J. Levine
Published: The Journal of Real Estate Taxation, November 15, 2000

Parking Transactions -- Developments Regarding 'Reverse' Like-Kind Exchanges

by David E. Kahen
Published: New York Law Journal, October 25, 2000
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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

New Rules for Construction Allowances Provided to Certain Lessees

by Elliot Pisem, Lary S. Wolf
Published: R & H Letter to Clients & Friends, September 20, 2000

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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Capital Gains on Sales of Interests in Pass-Through Entities

by David E. Kahen
Published: New York Law Journal, February 23, 2000
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"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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Settlement Program for Landlords Providing Utility Services to Tenants

Published: R & H Letter to Clients & Friends, October 28, 1999

Credit Line Mortgages -- And Their Treatment Under New York State Tax Law

by David E. Kahen
Published: New York Law Journal, October 27, 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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Tax and Reporting Rules for Escrows and Trusts Used in Deferred Like-Kind Exchanges

by Howard J. Levine
Published: Journal of Taxation, June 15, 1999

Take My Property, Please -- Doing A Deal With A REIT

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

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

Two-Member LLC Can Be Disregarded in 1031 Exchange Where One Member Has No Economic Interest

by Howard J. Levine
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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Impact of Recent Amendments to Utility Tax for Landlords Providing Utility Services to Tenants

by Lary S. Wolf
Published: R & H Letter to Clients & Friends, December 17, 1998

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

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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1997 Tax Changes -- Attempt to Reduce Liability and Burdens of Property Owners

by David E. Kahen
Published: New York Law Journal, October 22, 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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Who Sold the Property? -- Step Transactions in the Context of Involuntary Conversions

by David E. Kahen
Published: New York Law Journal, February 26, 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

'Check-the-Box' Regulations Provide Certainty, Flexibility and New Planning Opportunities

by Elliot Pisem, Lary S. Wolf, Peter A. Glicklich
Published: R & H Newsletter -- Tax Insights, January 01, 1997

REITs & UPREIT Partnerships: Current Planning and Structuring Issues

by Lary S. Wolf
Published: NYU 53rd Institute on Federal Taxation, November 15, 1995