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Tax Court Order Raises Substance-Over-Form Questions
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/28/2024
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Here Comes the Sun: New Solar Tax Credit Rules Benefit Rental Property Owners
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 12/27/2023
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Tax Court Addresses Real Estate Interest Deductions
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 10/25/2023
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The Importance of Character: Tax Court Addresses Cancellation of Nonrecourse Debt
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 08/23/23
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No Sweat (Equity): Tax Court Addresses Partnership Profits Interests
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 06/28/23
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When an Expense is Considered 'Paid': 'Gage v. Commissioner'
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, 06/15/23
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Protecting the Environmental Protectors: New Guidance on Conservation Easements
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 04/26/2023
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IRS Issues Guidance on Developers’ Common Improvements
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/22/23
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Deductions for Amounts Paid by S Corporation Shareholders Fall between the Cracks
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 02/16/2023
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Tax Court Rules that Loan with Appreciation Interest is Respected as Debt
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 12/28/22
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Successor Liability for Taxes: ‘ACI Construction’
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 12/15/22
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FinCEN Reporting Requirements Affect Everyone – Regulations Now Final
Published: 10/27/2022
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Congress Extends Limitation on Deduction of Business Losses
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 10/26/2022
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Duty of Consistency Limited: 'Belmont Interests v. Commissioner'
by David E. Kahen
Published: New York Law Journal, 10/20/2022
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NYC Issues Transfer Tax Ruling on Sale of Multiple Condo Units
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 08/24/2022
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IRS Comes Up Short: Ninth Circuit Case Allows Interest Deduction for Short Sale
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 06/22/22
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Challenged Accounting Method Upheld: 'Continuing Life'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 06/16/22
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New Opportunity Zone Regulation Provides Further Planning Opportunities
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 04/27/2022
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Federal Tax Guidance Overturned Under Administrative Procedure Act
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 04/21/2022
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Can't You Hear the Whistle Blowing: Whistleblower Case Addresses New York Transfer Tax Issues
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/23/2022
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IRS Extends Section 1031 Deadlines Due to Hurricane Ida
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 12/22/21
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Recharacterization of Debt as Equity: 'Tribune Media'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 12/20/21
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'Kelly v. Commissioner': Loans Recharacterized as Distributions
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 10/21/2021
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IRS Cracks Down on Monetized Installment Sales
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 10/27/2021
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Hurricane Ida Relief for Sec. 1031 Exchanges
Published: 09/28/21
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Help Is On The Way: New York Enacts Pass-Through Entity Tax
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 06/23/2021
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IRS Requires Reporting of Tax Basis Capital Accounts
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 04/28/2021
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Treasury Issues Final Regulations on Carried Interest
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/24/2021
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Tax Treatment of Damages for Accountant Malpractice: McKenny v. United States
by David E. Kahen, Elliot Pisem
Published: December 28, 2020
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Treasury Issues Final Regulations Under Section 163(j)
by Ezra Dyckman, Charles S. Nelson
Published: December 23, 2020
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More Liabilities Please: The Allocation of a Partnership's Liabilities
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 10/21/2020
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Not Getting Carried Away: Proposed Regulations on Carried Interest
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 8/26/20
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Proposed Section 1031 Regulations Define Real Property and Address a Related Technical Issue
Published: R&H Letter to Clients and Friends, July 12, 2020
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No "Knowability" Requirement for Theft Losses: "Adkins vs. United States"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 18, 2020
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Penalty Avoidance: When Can Taxpayers Rely on Their Advisors?
by Ellen Seiler Brody
Published: TaxStringer, May 1, 2020
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CARES Act Provisions May Benefit Real Estate Owners
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, April 22, 2020
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Income Tax Relief Under COVID-19 Legislation
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2020
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Major Tax Changes in the CARES Act
by Elliot Pisem, Ellen Seiler Brody
Published: R&H Client Letter, April 10, 2010
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Bad Debt Deduction Denied to Guarantor: 'Baker Hughes' v. United States
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2020
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My Liabilities Are My Greatest Assets: Tax Court Decision in "Lipnick v. Commissioner"
by Ezra Dyckman, Charles S. Nelson
Published: October 23, 2019
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New Guidance on "Hard Forks" and Changes from LIBOR
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2019
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Section 467 Leases: Having Your Cake and Eating It Too?
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, August 28, 2019
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Always Be Nice to Whistle-blowers (And Other Changes Made by the Taxpayer First Act)
by Elliot Pisem, Ellen Seiler Brody
Published: July 25, 2019
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Opportunity Zone Talking Points for Fourth of July BBQs
by Ezra Dyckman, Aaron S. Gaynor
Published: New York Law Journal, June 26, 2019
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Update on Theft Losses: 'McNely v. Commissioner'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 20, 2019
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Buyer (and Seller) Beware: Changes to NYS Transfer Tax and Mansion Tax
by Ezra Dyckman
Published: New York Law Journal, April 24, 2019
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Marriage and the 2017 Tax Reform Law
Published: The Daily Tax Report, February 28, 2019
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Anything But Simple Interest: Proposed Regulations Under Section 163(j)
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, February 27, 2019
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Links to the Past: Old Exceptions to New Interest Deduction Limitations
Published: Tax Notes, January 21, 2019
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Qualified Opportunity Zones: Death, Taxes, and Other Uncertainties
by , By Libin Zhang (former partner at Roberts & Holland LLP)
Published: Bloomberg Insights, January 10, 2019
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