Two-Member LLC Can Be Disregarded in 1031 Exchange Where One Member Has No Economic Interest
by Howard J. Levine
Published: Journal of Taxation, March 01, 1999
Deferred Exchanges -- IRS Issues Proposed Rules for Escrow and Settlement Funds
by David E. Kahen
Published: New York Law Journal, February 24, 1999
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Like-Kind Exchanges -- Inattentive Accounting Dooms Change-of-Purpose Argument
by David E. Kahen
Published: New York Law Journal, December 23, 1998
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Impact of Recent Amendments to Utility Tax for Landlords Providing Utility Services to Tenants
by Lary S. Wolf
Published: R & H Letter to Clients & Friends, December 17, 1998
Tax Court Decision Limits Ability to Claim Deduction
by Elliot Pisem
Published: National Real Estate Investor, November 01, 1998
Burdens of Proof -- Calculating a Borrower's Gain Recognition upon Foreclosure
by David E. Kahen
Published: New York Law Journal, October 28, 1998
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Recent case brings element of rationality to tax laws
by Elliot Pisem
Published: National Real Estate Investor, September 01, 1998
At-Risk Rules -- IRS Issues Regulations for Qualified Nonrecourse Financing
by David E. Kahen
Published: New York Law Journal, August 26, 1998
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Property valuations: To discount or not to discount?
by Elliot Pisem
Published: National Real Estate Investor, July 01, 1998
Tax Court: We're as confused as you about COD, S Corps.
by Elliot Pisem
Published: National Real Estate Investor, May 01, 1998
Income Subject to UBT -- City's Tax Applied to Condominium and Co-Op Conversion
by David E. Kahen
Published: New York Law Journal, April 22, 1998
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Environmental cleanup costs: The price of certainty
by Elliot Pisem
Published: National Real Estate Investor, March 01, 1998
Looking for Guidance -- IRS Advises on "Like-Kind" Exchanges Involving Related Parties
by David E. Kahen
Published: New York Law Journal, February 25, 1998
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1997 Tax Changes -- Attempt to Reduce Liability and Burdens of Property Owners
by David E. Kahen
Published: New York Law Journal, October 22, 1997
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Determining taxpayers' 'ownership' of property
by Elliot Pisem
Published: National Real Estate Investor, September 01, 1997
Taxpayer Relief Act of 1997 -- New Provisions Affecting Ownership or Use of Real Property
by David E. Kahen
Published: New York Law Journal, August 27, 1997
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Are asbestos removal costs currently deductible?
by Elliot Pisem
Published: National Real Estate Investor, July 01, 1997
Tenant Allowances -- When Are Construction-Related Payments Included in Income?
by David E. Kahen
Published: New York Law Journal, June 25, 1997
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Some tax issues still tricky under today's system
by Elliot Pisem
Published: National Real Estate Investor, May 01, 1997
Purchaser's Obligations -- When Nonrecourse Debt Exceeds the Value of the Property
by David E. Kahen
Published: New York Law Journal, April 23, 1997
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Who Sold the Property? -- Step Transactions in the Context of Involuntary Conversions
by David E. Kahen
Published: New York Law Journal, February 26, 1997
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'Check-the-Box' Regulations Provide Certainty, Flexibility and New Planning Opportunities
by Elliot Pisem, Lary S. Wolf, Peter A. Glicklich
Published: R & H Newsletter -- Tax Insights, January 01, 1997
Repairs or replacements: Current deductibility of reconstruction costs
by Elliot Pisem
Published: National Real Estate Investor, January 01, 1997
REITs & UPREIT Partnerships: Current Planning and Structuring Issues
by Lary S. Wolf
Published: NYU 53rd Institute on Federal Taxation, November 15, 1995