Bio

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 Law School, where he was a James Kent Scholar.

Treasury Issues New Regulations on Allocation of Partnership Liabilities
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 12/18/24
Download the file for Treasury Issues New Regulations on Allocation of Partnership Liabilities.
IRS Issues Regulations on Conservation Easement Reporting
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 10/23/2024
Download the file for IRS Issues Regulations on Conservation Easement Reporting.
IRS Targets Related-Party Basis Shifting
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 08/28/2024
Download the file for IRS Targets Related-Party Basis Shifting.
An Uncharitable Regulation: Tax Court Invalidates Conservation Easement Regulation
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 04/24/2024
Download the file for An Uncharitable Regulation: Tax Court Invalidates Conservation Easement Regulation.
Tax Court Order Raises Substance-Over-Form Questions
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/28/2024
Download the file for Tax Court Order Raises Substance-Over-Form Questions.
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
Download the file for Here Comes the Sun: New Solar Tax Credit Rules Benefit Rental Property Owners.
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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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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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
Download the file for Tax Court Rules that Loan with Appreciation Interest is Respected as Debt.
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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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
Download the file for IRS Comes Up Short: Ninth Circuit Case Allows Interest Deduction for Short Sale.
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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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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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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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
Download the file for IRS Requires Reporting of Tax Basis Capital Accounts.
Treasury Issues Final Regulations on Carried Interest
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 02/24/2021
Download the file for Treasury Issues Final Regulations on Carried Interest.
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
Download the file for More Liabilities Please: The Allocation of a Partnership's Liabilities.
Not Getting Carried Away: Proposed Regulations on Carried Interest
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, 8/26/20
Download the file for Not Getting Carried Away: Proposed Regulations on Carried Interest.
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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My Liabilities Are My Greatest Assets: Tax Court Decision in "Lipnick v. Commissioner"
by Ezra Dyckman, Charles S. Nelson
Published: October 23, 2019
Download the file for My Liabilities Are My Greatest Assets: Tax Court Decision in
Section 467 Leases: Having Your Cake and Eating It Too?
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?.
Opportunity Zone Talking Points for Fourth of July BBQs
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.
Buyer (and Seller) Beware: Changes to NYS Transfer Tax and Mansion Tax
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.
Anything But Simple Interest: Proposed Regulations Under Section 163(j)
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).
Opportunity Zone Talking Points for Cocktail Parties
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.
The Fog Is Starting to Clear: Proposed Regulations Under §199A
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.
Déjà Vu All Over Again: New Proposed Disguised Sale Regulations
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.
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
Download the file for Tax Reform May Contain Some Nasty Surprises for Rental Property Owners.
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
Download the file for New Deduction for Pass-Through Income: Good, But Not So Simple.
Losing Hand For Taxpayer in Dealer Property Case
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.
IRS Rules on Qualified Liabilities
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, June 28, 2017
Download the file for IRS Rules on Qualified Liabilities.
IRS Ruling Limits Exclusion to COD Income
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.
Regulations Address Partner Reimbursements
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, February 22, 2017
Download the file for Regulations Address Partner Reimbursements.
New Regulations on Debt Share for Partnership Disguised Sales
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.
New Regulations Disregard Partnership "Bottom Guarantees"
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 26, 2016
Download the file for New Regulations Disregard Partnership
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
Download the file for Calling All Foreign Pension Funds: Congress Enacts Important Exclusion from
Just Kidding? IRS Requires Rent Allocations to Have Teeth
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.
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
Download the file for Please Sir, May I Have Some More...Liabilities: An Analysis of the Partnership Nonrecourse Debt Allocation Rules.
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
Download the file for Sounds Like a Plan? Taxpayer Wins NYC Real Property Transfer Tax Aggregation Case.
California State Appellate Board Approves 1031 Exchange
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 .
Avoiding Transfer Tax Pitfalls
by Ezra Dyckman
Published: New York Law Journal, June 24, 2015
Download the file for Avoiding Transfer Tax Pitfalls.
Capitalizing on the Repair Regulations, Part 2
by Ezra Dyckman
Published: New York Law Journal, April 22, 2015
Download the file for Capitalizing on the Repair Regulations, Part 2.
Brokers and Lawyers as Real Estate Professionals
by Ezra Dyckman
Published: New York Law Journal, February 25, 2015
Download the file for Brokers and Lawyers as Real Estate Professionals.
Capitalizing on the Repair Regulations
by Ezra Dyckman
Published: New York Law Journal, December 24, 2014
Download the file for Capitalizing on the Repair Regulations.
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
Download the file for No Free Bites: Taxpayer Has Ordinary Income from Single Sale of Land.
Rock Bottom: Proposed Partnership Regulations Would Have Significant Impact
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.
Trusts Qualifying as Real Estate Professionals
by Ezra Dyckman
Published: New York Law Journal, June 25, 2014
Download the file for Trusts Qualifying as Real Estate Professionals.
Restoring Historic Landmarks While Saving on Taxes
by Ezra Dyckman
Published: New York Law Journal, February 26, 2014
Download the file for Restoring Historic Landmarks While Saving on Taxes.
Opportunities and Pitfalls in Structuring UPREIT Transactions
by Ezra Dyckman, Daniel W. Stahl
Published: Tax Notes, January 6, 2014
Download the file for Opportunities and Pitfalls in Structuring UPREIT Transactions.
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
Download the file for Don't Forget to Park! Qualified Intermediary Sued for Botched Like-Kind Exchange.
Now or Never? Appellate Court Addresses Post-Closing Cost Segregation
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.
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
Download the file for Adding Insult to Injury: The Sad Tale of a Short Sale.
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
Download the file for Giving Up is Hard to Do: IRS Addresses Abandonment of Property Rules.
Advisory Opinion Guides Property Owners on Sales Tax
by Ezra Dyckman
Published: New York Law Journal, February 27, 2013
Download the file for Advisory Opinion Guides Property Owners on Sales Tax.
Impact of the New Medicare Tax on Real Estate Professionals
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.
Appellate Court Rejects Tax Court Transaction
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 24, 2012
Download the file for Appellate Court Rejects Tax Court Transaction.
Tax Court Addresses Real Estate Cost Segregation
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.
Cancellation of Indebtedness Income From Partnerships
by Ezra Dyckman
Published: New York Law Journal, June 27, 2012
Download the file for Cancellation of Indebtedness Income From Partnerships.
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
Download the file for Uncovering Disguised Sales: An Analysis of the Partnership Disguised Sale Rules.
The Tale of the Seafaring Real Estate Professional
by Ezra Dyckman
Published: New York Law Journal, April 25, 2012
Download the file for The Tale of the Seafaring Real Estate Professional.
Members of LLC's: They're Not as Limited as the IRS Would Like
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.
Still Stressing Over Distressed Debt
by Ezra Dyckman
Published: New York Law Journal, December 28, 2011
Download the file for Still Stressing Over Distressed Debt.
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
Download the file for Tax Court Decision Highlights Passive Loss Rules For Real Estate Professionals.
Section 1031: Traps for the Unwary
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, August 24, 2011
Download the file for Section 1031: Traps for the Unwary.
Court Recharacterizes Tax Credit Transfers: What Went Wrong?
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?.
Tax Court Finds Tax Credit Transaction to Have Economic Substance
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.
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
Download the file for Canal Corp. v. Commissioner - Tax Court Decision May Have Narrow Applicability.
New Temporary Regulations Provide Helpful Relief for Troubled Debtor Partnerships
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.
Carried Interest Legislation May Cover More Than You Think
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.
Tax Court Rejects IRS Recharacterization of Tax Credit Transaction
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.
It's Not Easy Being Green: Solar Tax Credits and Grants
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.
Mezzanine Debt Accorded Status of Qualified Indebtedness
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.
Grouping a Rental Activity Under the Passive Loss Rules
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.
New Provision Offers Relief to Troubled Debtor Taxpayers
by Ezra Dyckman
Published: New York Law Journal, October 28, 2009
Download the file for New Provision Offers Relief to Troubled Debtor Taxpayers.
Courts Clarify Application of the Passive Loss Rules to LLCs
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.
New Rules Clarify Allocations to Partners Who Vary Interests
by Ezra Dyckman
Published: New York Law Journal, June 24, 2009
Download the file for New Rules Clarify Allocations to Partners Who Vary Interests.
Recent Tax Court Decision Invalidates Related Party Exchange
by Ezra Dyckman
Published: New York Law Journal, April 22, 2009
Download the file for Recent Tax Court Decision Invalidates Related Party Exchange.
IRS Clarifies Cancellation Of Partnership Indebtedness
by Ezra Dyckman
Published: New York Law Journal, December 24, 2008
Download the file for IRS Clarifies Cancellation Of Partnership Indebtedness.
Condo Developers Get a Break to Be Spared from 'Percentage of Completion' Rule
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.
Mapping the Labyrinth: Partnership Mergers and Divisions
by Ezra Dyckman
Published: BNA Tax Management Real Estate Journal, October 01, 2008
Download the file for Mapping the Labyrinth: Partnership Mergers and Divisions.
Series LLCs: Ruling Clarifies IRS View, but Leaves Uncertainty
by Ezra Dyckman
Published: New York Law Journal, August 27, 2008
Download the file for Series LLCs: Ruling Clarifies IRS View, but Leaves Uncertainty.
Congress Cooperates with Co-Ops
by Ezra Dyckman
Published: New York Law Journal, February 27, 2008
Download the file for Congress Cooperates with Co-Ops.
Like-Kind Exchanges: Final Rules Issued on Depreciation of Properties
by Ezra Dyckman
Published: New York Law Journal, June 27, 2007
Download the file for Like-Kind Exchanges: Final Rules Issued on Depreciation of Properties.
House of Cards: IRS Partnership Holding Alarming, but Facts are Extreme
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.
Like-Kind Property? (IRS Ruling Blesses 1031 Exchange of Co-op Apartments)
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).
Park At Your Own Risk: The Pitfalls of Reverse Like-Kind Exchanges
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.
An Obstructed View: Penalty Imposed for Deducting Conservation Easement
by Ezra Dyckman
Published: New York Law Journal, June 28, 2006
Download the file for An Obstructed View: Penalty Imposed for Deducting Conservation Easement.
Regulations Proposed For Manufacturers
by Ezra Dyckman
Published: New York Law Journal, April 26, 2006
Download the file for Regulations Proposed For Manufacturers.
Show Me The Money: New Rules Offered for Like-Kind Exchange Funds
by Ezra Dyckman
Published: New York Law Journal, February 22, 2006
Download the file for Show Me The Money: New Rules Offered for Like-Kind Exchange Funds.
IRS Proposed Regulations Affect Allocations
by Ezra Dyckman
Published: New York Law Journal, December 28, 2005
Download the file for IRS Proposed Regulations Affect Allocations.
Charitable Ruling or Ruling for Charity?
by Ezra Dyckman
Published: New York Law Journal, October 26, 2005
Download the file for Charitable Ruling or Ruling for Charity?.
Proposed Rules Regarding Transfers of Partnership Interests for Services
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.
When Partners Divorce: Structuring Tax-Free Divisions of Real Estate
by Ezra Dyckman
Published: New York Law Journal, June 22, 2005
Download the file for When Partners Divorce: Structuring Tax-Free Divisions of Real Estate.
Development Rights: Are Acquisition Costs Depreciable?
by Ezra Dyckman
Published: New York Law Journal, April 27, 2005
Download the file for Development Rights: Are Acquisition Costs Depreciable?.
REIT Provisions under American Jobs Creation Act of 2004
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.
New Law: Changes to the Internal Revenue Code
by Ezra Dyckman
Published: New York Law Journal, December 22, 2004
Download the file for New Law: Changes to the Internal Revenue Code.
There's No Guarantee: Proposed Regulations on Wholly-Owned LLCs
by Ezra Dyckman
Published: New York Law Journal, October 27, 2004
Download the file for There's No Guarantee: Proposed Regulations on Wholly-Owned LLCs.
An Elusive Distinction -- IRS Reexamines Classification of Deductible Repairs
by Ezra Dyckman
Published: New York Law Journal, August 25, 2004
Download the file for An Elusive Distinction -- IRS Reexamines Classification of Deductible Repairs.
Give and Take -- New Federal, State and City Tax Legislation
by Ezra Dyckman
Published: New York Law Journal, June 25, 2004
Download the file for Give and Take -- New Federal, State and City Tax Legislation.
Depreciation Rules Property Acquired in Like-Kind Exchanges
by Ezra Dyckman
Published: New York Law Journal, June 23, 2004
Download the file for Depreciation Rules Property Acquired in Like-Kind Exchanges.
Understanding Partition of a Tenancy-in-Common
by Ezra Dyckman
Published: New York Law Journal, April 23, 2004
Download the file for Understanding Partition of a Tenancy-in-Common.
Deduct or Capitalize?: The Tax Impact of Environmental Remediation
by Ezra Dyckman
Published: New York Law Journal, February 25, 2004
Download the file for Deduct or Capitalize?: The Tax Impact of Environmental Remediation.
Cleaning Up the Act: October Amendments Clarify May Tax Law
by Ezra Dyckman
Published: New York Law Journal, December 24, 2003
Download the file for Cleaning Up the Act: October Amendments Clarify May Tax Law.
Timing Is Everything: Can Property Sale Occur Before Delivery of Deed?
by Ezra Dyckman
Published: New York Law Journal, October 22, 2003
Download the file for Timing Is Everything: Can Property Sale Occur Before Delivery of Deed?.
Expenditure Deductions: The Right Track for Capitalization of Costs
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.
Passive Loss Rules New Regulations Governing Self-Charged Interest
by Ezra Dyckman
Published: New York Law Journal, October 23, 2002
Download the file for Passive Loss Rules New Regulations Governing Self-Charged Interest.
Whose Improvement Is It Anyway? -- Allocating Benefits and Burdens During Change
by 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> .
The Impact of Impact Fees
by Ezra Dyckman
Published: New York Law Journal, June 26, 2002
Download the file for The Impact of Impact Fees.
Avoiding Partnership Status -- Reviewing New Guidance in Like-Kind Exchanges
by Ezra Dyckman
Published: New York Law Journal, April 24, 2002
Download the file for Avoiding Partnership Status -- <i>Reviewing New Guidance in Like-Kind Exchanges</i>.
Exchange Interrupted -- Qualifying for Tax Breaks for 'Like-Kind' Exchanges
by Ezra Dyckman
Published: New York Law Journal, February 27, 2002
Download the file for Exchange Interrupted -- Qualifying for Tax Breaks for 'Like-Kind' Exchanges.
Clearing the Debris: Tax Treatment of Casualty Losses
by Ezra Dyckman
Published: New York Law Journal, December 26, 2001
Download the file for Clearing the Debris: Tax Treatment of Casualty Losses.
Recovery From Tragedy -- Casualty Losses and Capital Gain
by Ezra Dyckman
Published: New York Law Journal, October 24, 2001
Download the file for Recovery From Tragedy -- Casualty Losses and Capital Gain.
Reprising Self-Charged Management Fees
by Ezra Dyckman
Published: New York Law Journal, August 22, 2001
Download the file for Reprising Self-Charged Management Fees.
Smoke, Mirrors and Effective Dates -- New Tax Law Has Significant Impact on Real Estate
by 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>.
Installment Method Reinstated for Accrual-Method Taxpayers
by Ezra Dyckman
Published: New York Law Journal, February 28, 2001
Download the file for Installment Method Reinstated for Accrual-Method Taxpayers.
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
Conversion of Corporations to RICs and REITs
by Elliot Pisem, Ezra Dyckman
Published: New York Law Journal, February 17, 2000
Download the file for Conversion of Corporations to RICs and REITs.
Ticket to Work and Work Incentives Act of 1999
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.
Take My Property, Please -- Doing A Deal With A REIT
by Lary S. Wolf, Ezra Dyckman
Published: Business Entities, April 15, 1999

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