135 records matched your query       

09839cam a2200457Ia 4500
001 506EF54E253811DF9B7CADF9A7D7520A
003 SILO
005 20100301073843
008 100120s2010    nyuac    b    101 0 eng  
020    $a 1402413238
020    $a 9781402413230
035    $a (OCoLC)501066994
040    $a SLA $c SLA $d SILO $d LUI $d SILO
043    $a n-us---
111 2  $a Real Estate Tax Forum $n (12th : $d 2010)
245 1  $a Twelfth annual real estate tax forum / $c co-chairs, Leslie H. Loffman, Sanford C. Presant, Blake D. Rubin.
246 3  $a 12th annual real estate tax forum
246 30 $a Annual real estate tax forum
246 30 $a Real estate tax forum
260    $a New York, N.Y. : $b Practising Law Institute, $c c2010.
300    $a 3 v. (1023, 909, 925 p.) : $b ill., ports. ; $c 23 cm.
490 1  $a Tax law and estate planning series
490 1  $a Tax law and practice course handbook series ; $v no. J-902, J-903, J-904
500    $a "Prepared for distribution at the Twelfth Annual Real Estate Tax Forum, January 7-8, 2010"--P. 5.
504    $a Includes bibliographical references and indexes.
505 20 $t Creative Strategies for the Disposition of Overleveraged Real Estate $r Elliot Pisem, Roberts & Holland LLP -- $t Recent Developments in Partnership Taxation / $r Jon G. Finkelstein, McDermott Will & Emery LLP / $r Blake D. Rubin, McDermott Will & Emery LLP -- $t Jobs Act Tightens Partnership Tax Rules / $r Jon G. Finkelstein, McDermott Will & Emery LLP / $r Blake D. Rubin, McDermott Will & Emery LLP / $r Andrea Macintosh Whiteway, McDermott Will & Emery LLP -- $t Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More / $r Jon G. Finkelstein, McDermott Will & Emery LLP  / $r Andrea Macintosh Whiteway, McDermott Will & Emery LLP -- $t Tax Planning for Partnership Options and Compensatory Equity Interests / $r Jon G. Finkelstein, McDermott Will & Emery LLP -- $t Joint Ventures with Tax Exempt Entities and Taxable Operators (Including REITs) / $r Leslie H. Loffman, DLA Piper LLP (US) / $r Sanford C. Presant, Greenberg Traurig, LLP -- $t Taxation of Real Estate Investment Trusts ("REITs") / $r Leslie H. Loffman, DLA Piper LLP (US) / $r Sanford C. Presant, Greenberg Traurig, LLP -- $t Dealer Sales Rules for Real Estate Investment Trusts / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t Protecting OP Unitholders in REIT Going Private Transactions-- $t REIT Update / $r Barnet Phillips, IV, Skadden, Arps, Slate, Meagher & Flom LLP -- $t REIT Mergers & Acquisitions: Tax Consequences -- $t REIT Structuring: The Challenges and the Possibilities -- $t Comments in Response to IRS Announcement 2008 115 -- $t Request for Guidance on the Treatment of Interests in Money Market Mutual Funds Under Section 856(c)(4)(A) -- $t Elective Stock Dividends/Extension and Amplification of Rev. Proc. 2009 15 -- $t Negotiating Acquisitions Using OP Units / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues-- $t Income Recognition Checklist (Problems) / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t Avoid Taxes for Property Contributions: Transferring to UPREITs and Other Partnerships / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t A Section 754 Paradox: Basis Step Up Triggers Gain Recognition in UPREIT and Other Partnership Contribution Transactions -- $t Proposed Regulations on Allocating Partnership Liabilities to Owners of Disregarded Entities -- $t Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue-- $t Rev. Rul. 99 43: When to Hold'em, when to Fold'em, and When to Book Down -- $t Maintenance of Section 704(c) Layers and Partnership Mergers and Divisions Comments in Response to Notice 2009 70 / $r John P. Napoli, Seyfarth Shaw LLP -- $t Exploring the Outer Limits of Section 704(c)(1)(A) -- $t Take the Money and Run: Extracting Equity on a Tax Free Basis / $r Shane C Orr, Arnold & Porter -- $t Final Partnership Liability Regulations Target "Son of Boss" Abuse But Sweep More Broadly -- $t The Impact of a Capital Account Deficit Restoration Obligation on a Partner's At Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner-- $t Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's At Risk Amount-- $t Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case-- $t New Regulations Regarding Assumption of Partnership Liabilities -- $t The Proposed Regulations on Partnership Allocations with Respect to Contributed Property / $r Seth Green, US Dept of the Treasury  -- $t New Ruling on Allocating Partnership Liabilities Disregards Technicalities to Absolve Taxpayer of Gain -- $t Recent Developments Regarding Disguised Sales of Partnership Interests -- $t Disguised Sales of Partnership Interests: An Analysis of the Proposed Regulations -- $t Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner-- $t Proposed Regulations on Partnership Interests Issued for Services Create Problems and Opportunities -- $t Estate Planning for Real Estate Entrepreneurs / $r Mary Ann Mancini, Williams Mullen -- $t New Ruling on Like Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities -- $t Tax Issues in Defeasing a Conduit Loan, Including in a Like Kind Exchange-- $t Choice of Entity Business and Tax Considerations / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t Tax Aspects of the Initial Partnership or LLC Negotiation / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t Capital Gains Planning / $r Jill E. Darrow, Katten Muchin Rosenman LLP -- $t Maximizing Capital Gains in Real Estate Transactions: Case Studies  -- $t Disposition of Real Estate Capital Gain vs. Ordinary Income / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t New Proposed Regulations on Mergers Involving Disregarded Entities -- $t Partnership Mergers, the Anti Mixing Bowl Rules and Rev. Rul. 2004 43: How Could The Service Be So Wrong?-- $t Proposed Regulations on Application of the Anti Mixing Bowl Rules After a Partnership Merger to Apply Prospectively / $r Jon G. Finkelstein, McDermott Will & Emery LLP-- $t Creative Transactional Planning Using the Partnership Merger and Division Regulations-- $t A Comprehensive Guide to Partnership Terminations, Including the Impact of the New Proposed Regulations / $r Steven B Teplinsky, Steptoe & Johnson LLP -- $t The Tax Treatment of Environmental Cleanup Costs -- $t Investment in U.S. Real Estate by Sovereign Wealth Funds Tax Issues / $r James M. Lowy, Ernst & Young LLP -- $t IRS Clarifies Tax Treatment of Foreign Governments Investing in REITs, Highlighting Tax Planning Opportunities / $r Richard M. Lipton, Baker & McKenzie LLP -- $t Planning for Discharge of Indebtedness / $r Fred T. Witt, Deloitte Tax LLP -- $t Coping with CODI Under Prop. Regs. Section 1.108 8 and Code Section 108(i) / $r Bahar A. Schippel, Snell & Wilmer L.L.P. -- $t Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships / $r Jon G. Finkelstein, McDermott Will & Emery LLP-- $t Rev. Proc. 2009 37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral / $r Jon G. Finkelstein, McDermott Will & Emery LLP-- $t Tax Primer for Partnership Workouts / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t Important Tax Developments Affecting Partnership Workouts / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t Tax Aspects of Real Estate Workouts / $r Michael G. Frankel, Ernst & Young LLP / $r Elliot G Freier, Irell & Manella LLP / $r Leslie H. Loffman, DLA Piper LLP (US) / $r Fred T Witt, Deloitte & Touche LLP -- $t Creditors Beware: Proposed Partnership Debt for Equity Regulations Deny Your Tax Loss -- $t Real Estate Debt Workouts in 2008 The Rules Have Changed / $r Richard M. Lipton, Baker & McKenzie LLP -- $t Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate -- $t Handling UpREIT and DownREIT Transactions: Latest Techniques and Issues  -- $t Extracting Equity on a Tax Free Basis  -- $t Creative Planning to Control Partnership Liability Allocations  -- $t Selected Tax Allocation Problems for Partnerships and LLCs  / $r Leslie H. Loffman, DLA Piper LLP (US) -- $t FIRPTA Problem -- $t Like Kind Exchanges  / $r Robert D. Schachat, Ernst & Young LLP -- $t Current Issues in Like Kind Exchanges  -- $t Partnerships and Disregarded Entities in Like Kind Exchanges  -- $t Maximizing Capital Gains in Real Estate Transactions  -- $t Capital Gains Planning  / $r Jill E. Darrow, Katten Muchin Rosenman LLP -- $t Foreign Investment in US Real Estate  / $r Michael Hirschfeld, Dechert LLP -- $t Fundamentals of Taxation of Foreign Investors  / $r Michael Hirschfeld, Dechert LLP -- $t Workouts and Cancellation of Indebtedness Income $t Dealing with Financially Distressed Real Estate Understanding the Tax Issues / $r Elliot Pisem, Roberts & Holland LLP -- $t Creative Strategies for the Disposition of Overleveraged Real Estate
650  0 $a Real estate business $x Law and legislation $x Law and legislation $z United States.
650  0 $a Real property and taxation $z United States.
650  0 $a Real estate investment $x Law and legislation $x Law and legislation $z United States.
650  0 $a Real estate investment trusts $x Taxation $z United States.
650  0 $a Partnership $x Taxation $z United States.
700 1  $a Loffman, Leslie H.
700 1  $a Presant, Sanford C.
700 1  $a Rubin, Blake D.
710 2  $a Practising Law Institute.
830  0 $a Tax law and estate planning series.
830  0 $a Tax law and practice course handbook series ; $v no. J-902, J-903, J-904.
941    $a 1
952    $l N5UX522 $d 20100301073843.0
956    $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=506EF54E253811DF9B7CADF9A7D7520A
994    $a 02 $b LUI