Show Me The Money: New Rules Offered for Like-Kind Exchange Funds
by Ezra Dyckman
Published: New York Law Journal, February 22, 2006
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IRS Proposed Regulations Affect Allocations
by Ezra Dyckman
Published: New York Law Journal, December 28, 2005
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Charitable Ruling or Ruling for Charity?
by Ezra Dyckman
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
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
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
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
Published: New York Law Journal, December 22, 2004
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An Elusive Distinction -- IRS Reexamines Classification of Deductible Repairs
by Ezra Dyckman
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
Published: New York Law Journal, June 25, 2004
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Depreciation Rules Property Acquired in Like-Kind Exchanges
by Ezra Dyckman
Published: New York Law Journal, June 23, 2004
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Understanding Partition of a Tenancy-in-Common
by Ezra Dyckman
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
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
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
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
Published: New York Law Journal, October 23, 2002
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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> .
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 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
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 Ezra Dyckman
Published: New York Law Journal, February 27, 2002
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Clearing the Debris: Tax Treatment of Casualty Losses
by Ezra Dyckman
Published: New York Law Journal, December 26, 2001
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Recovery From Tragedy -- Casualty Losses and Capital Gain
by Ezra Dyckman
Published: New York Law Journal, October 24, 2001
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Reprising Self-Charged Management Fees
by 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 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 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 David E. Kahen
Published: New York Law Journal, August 23, 2000
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IRS Guidance -- Rules for Depreciating 'Infrastructure' Items
by 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 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 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 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 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
Published: Journal of Taxation, March 01, 1999