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Ezra Dyckman has concentrated on the federal, state and local taxation of real estate transactions for more than 25 years, working with clients that range from families and developers to private equity funds and publicly held REITs. He has structured, from a federal, state and local tax perspective, many complex like-kind exchanges, as well as a wide variety of tax-efficient partnership transactions, including sales of partial interests, mergers, split-ups and various forms of workout transactions. He has also worked extensively on a variety of transactions involving C Corps, S Corps and REITs, including mergers, spinoffs, recapitalization, purchases and liquidations. He coauthors a bimonthly column on Real Estate Taxation in the New York Law Journal.

He received a B.A., magna cum laude, from Yeshiva University and his J.D. from Columbia University, where he was a James Kent Scholar.

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 Ezra Dyckman, Joshua A. Rabinovits
Published: New York Law Journal, April 24, 2019
Download the file for Buyer (and Seller) Beware: Changes to NYS Transfer Tax and Mansion Tax.
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 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 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 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 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 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 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 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 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 Ezra Dyckman, Daniel W. Stahl
Published: Tax Notes, January 6, 2014
Download the file for Opportunities and Pitfalls in Structuring UPREIT Transactions.
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 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 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 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 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 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 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 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 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 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 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 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 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 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.
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, 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, 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, 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 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 Howard J. Levine, Lary S. Wolf, Joseph Lipari, Ezra Dyckman
Published: R & H Letter to Clients & Friends, September 29, 2000
by Elliot Pisem, Ezra Dyckman
Published: New York Law Journal, February 17, 2000
Download the file for Conversion of Corporations to RICs and REITs.
by Elliot Pisem, Ezra Dyckman
Published: New York Law Journal, December 23, 1999
Download the file for Ticket to Work and Work Incentives Act of 1999.
by Lary S. Wolf, Ezra Dyckman
Published: Business Entities, April 15, 1999