Journal of Real Estate Taxation 1995 - Abstracts

Journal of Real Estate Taxation 1995
Allocation of nonrecourse debt attributable to contributed property.Real estate industryCharyk, William R.
Anticipatory abandonment of old building: deduction allowed for demolition when building retired from use.Real estate industryKlein, Paul E.
Are co-op apartments immune from section 280A?Real estate industryMiller, Joel E.
Can you use a related party as an intermediary? (Fredericks v. Commissioner)Real estate industryCuff, Terence Floyd
Cash distributions from passthrough entities may create passive income - allocation rules raise unanswered questions.Real estate industryKlein, Paul E.
Classification of unincorporated business may become elective.Real estate industryFriedrich, Craig W.
Final section 482 transfer pricing regulation.Real estate industryBrenneman, Ryan R.
Further guidance on limited partnership classification.Real estate industryCharyk, William R.
Land development costs must be capitalized even though land not actually improved.Real estate industryKlein, Paul E.
Like-kind exchanges and partnerships.Real estate industryCuff, Terence Floyd
Like-kind exchanges under section 1031 and "boot" gain special allocations to the retiring partner.Real estate industryCuff, Terence Floyd
New regulations regarding tax allocations attributable to contributed property.Real estate industryCharyk, William R.
Planning intercompany transfer pricing and protecting planning documents - the Bell case.Real estate industryBrenneman, Ryan R.
Tax Court allows charitable contribution deduction for land given by developer for community library.Real estate industryFriedrich, Craig W.
Tax Court rules that nontaxable CODincome increases E & P and thus eliminates excess loss account. (cancellation of indebtedness, earnings and profits)Real estate industryFriedrich, Craig W.
Transfer of property to satisfy recourse debt results in both taxable gain and COD income. (cancellation of indebtedness)Real estate industryFriedrich, Craig W.
Valuing real estate for estate and gift tax purposes: inability to immediately liquidate as a valuation error.Real estate industryLevin, Michael A.
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