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24th Annual Real Estate Tax Forum
Practice Area:
Real estate,
Real estate taxes,
Tax
Published:
Feb 2022
i
Other versions can be found in the
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ISBN:
9781402440588
PLI Item #:
332666
CHB Spine #:
D619, D620, D621
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Table of Contents
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Front Matter
Faculty Bios
Table of Contents to Vol. 1
Table of Contents to Vol. 2
Table of Contents to Vol. 3
Chapter 1. The “Qualified Business Income” Deduction and Real Estate
Chapter 2. Partnership Tax Planning under the New Bonus Depreciation Regulations (October 1, 2019)
Chapter 3. Application of the New Carried Interest Provision to Real Estate Owners, Investors and Developers (October 1, 2019)
Chapter 4. New Limitation on Active Losses under the Tax Cuts and Jobs Act (October 1, 2019)
Chapter 5. Partnership Tax Planning under the New Tax Cuts and Jobs Act Bonus Depreciation Proposed Regulations (October 1, 2018)
Chapter 6. New Temporary and Proposed Partnership Liability Allocation Regulations Are Deeply Flawed and Should be Withdrawn (February 1, 2017)
Chapter 7. Partnership Liability Allocation Planning, Including the “New” Rules (2017)
Chapter 8. Final and Proposed Regulations Regarding Partnership Noncompensatory Options (January 2014)
Chapter 9. Testimony Before the Subcommittee on Select Revenue Measures (May 15, 2013)
Chapter 10. New Taxpayer Favorable PLRs Allow Gain on Sale of Partnership Assets to Be Offset by Disallowed Loss on Earlier Sale of Partnership Interest (April 2016)
Chapter 11. New Partnership Disguised Sale Regulations End Leveraged Partnerships (June 1, 2017)
Chapter 12. Partnership Disguised Sales of Property: G-I Holdings Misses the Mark (March 15, 2010)
Chapter 13. Tax Court Goes Overboard in Canal (January 10, 2011)
Chapter 14. Is Your Transaction a Partnership Merger or Liquidation and Why You Should Care (January 2015)
Chapter 15. Handling Partnership Mergers and Divisions (December 2013)
Chapter 16. Partnership Equity Extraction Techniques (September 1, 2015)
Chapter 17. UpREIT and DownREIT Transactions: Latest Techniques and Issues (September 1, 2017)
Chapter 18. Opportunities and Pitfalls for the Property Owner in Transactions with a REIT (October 2012)
Chapter 19. Can Code Sec. 704(c) Be Applied to a Capital Gain Dividend Paid by a REIT? (October 1, 2017)
Chapter 20. Section 897(1) Proposed Regulations: Section 897(1) Proposed Regulations Help Clear the Path for Foreign Investment in U.S. Real Estate, Journal of Real Estate Taxation
Chapter 21. The Path Act Taketh…And Giveth, Journal of Real Estate Taxation, Vol. 43, No. 3 (Q2 2016)
Chapter 22. Defeasing Conduit Loans: Tax Issues, Premiums, Like-Kind Exchanges and “New York Style” (May 2015)
Chapter 23. Capital Gains Planning
Chapter 24. Maximizing Capital Gains in Real Estate Transactions: Case Studies
Chapter 25. Rev. Rul. 2016-15 Holds Real Estate Dealers Cannot Exclude Cancellation of Indebtedness Income, But Is It Correct?
Chapter 26. “Bad Boy” Nonrecourse Carve-outs in Real Estate Loan Cause It to Be Recourse—or Do They? (May 2016)
Chapter 27. Recourse or Nonrecourse: Liability Treatment for COD and Other Purposes (September 13, 2010)
Chapter 28. Is It Cancellation of Debt (COD) Income?: New IRS Chief Counsel Advice Takes the Gas Out of Great Plains Gasification (September 1, 2015)
Chapter 29. Tax Aspects of Real Estate Workouts
Chapter 30. Debt Workouts: The Partnership and the Partners
Chapter 31. Partnership Bankruptcy Tax Issues (June 1, 2017)
Chapter 32. Final Partnership Debt-for-Equity Regs Deny Creditors’ Losses (February 27, 2012)
Chapter 33. Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners (July 2, 2012)
Chapter 34. Creative Planning for Partnership Liability Allocations, Including the New Proposed Regulations (PowerPoint slides)
Chapter 35. Qualified Opportunity Zones: Updates in a Covid-19 Market (November 2021) (PowerPoint slides)
Chapter 36. Qualified Opportunity Zones (PowerPoint slides)
Chapter 37. Final Section 1061 Regulations (PowerPoint slides)
Chapter 38. Extracting Equity on a Tax-Free Basis (PowerPoint slides)
Chapter 39. Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues (PowerPoint slides)
Chapter 40. Partnership Liability Allocation Planning, Including the New, Newer and Newest Regulations (PowerPoint slides)
Chapter 41. Current Issues in Like-Kind Exchanges (PowerPoint slides)
Chapter 42. Partnerships and Disregarded Entities in Like-Kind Exchanges (PowerPoint slides)
Chapter 43. Maximizing Capital Gains in Real Estate Transactions (PowerPoint slides)
Chapter 44. Like-Kind Exchanges Under Section 1031 (PowerPoint slides)
Chapter 45. Leasing Transactions (PowerPoint slides)
Chapter 46. Capital Gains Planning (PowerPoint slides)
Index
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