13 records matched your query       

04643cam a2200457Ia 4500
001 9CF58ED82B0011DEA052A807A8D7520A
005 200904162234.0
008 020307s2002    nyua     b    000 0 eng d
020    $a 9781402400995
020    $a 1402400993
035    $a (OCoLC)49262061
040    $a ZDP $c ZDP $d SILO $d LUI $d SILO
111 2  $a Real Estate Tax Forum $n (4th : $d 2002)
245 1  $a Fourth annual real estate tax forum / $c co-chairs: Leslie H. Loffman, Sanford C. Presant.
246 3  $a Annual real estate tax forum, fourth
246 3  $a Real estate tax forum, fourth
246 3  $a 4th annual real estate tax forum
260    $a New York, NY : $b Practising Law Institute, $c c2002.
300    $a 4 v. : $b ill. ; $c 23 cm.
440  0 $a Tax law and estate planning series
490 1  $a Tax law and practice course handbook series ; $v nos. J-522-J-525.
500    $a "J0-005B."
500    $a Prepared for distribution at the program of the same name held February 7, 2002.
504    $a Includes bibliographical references.
505 20 $t Unsecured borrowing treated as qualified nonrecourse financing under Code Secs. 752 and 465 / $r Leslie H. Loffman, Sanford C. Presant $t Joint ventures with REITs and tax-exempt entities / $r Sanford C. Present, Leslie H. Loffman -- $t Tax planning for the property owner in REIT acquisitions / $r Blake D. Rubin, Andrea Macintosh Whiteway, Jonathan I. Forrest -- $t Doing a deal with a REIT / $r Blake D. Rubin -- $t The ups and downs of downREITs / $r Blake D. Rubin, Andrea Macintosh Whiteway -- $t Tax treatment of REITs and REIT shareholders / $r Michael G. Frankel, Thayne T. Needles -- $t REIT mergers & acquisitions / $r Barnet Phillips, IV -- $t Income recognition checklist for property contributions to UPREITS and other partnerships / $r Leslie H. Loffman, Sanford C. Presant -- $t Income recognition checklist (problems) / $r Leslie H. Loffman, Sanford C. Presant -- $t Effecting tax-free property contributions to UPREITs and other partnerships / $r Leslie H. Loffman, Sanford C. Presant -- $t Avoid taxes for property contributions / $r Leslie H. Loffman, Sanford C. Presant -- $t Avoiding phantom income traps in real estate LLCs and partnership / $r Leslie H. Loffman, Sanford C. Presant -- $t A Section 754 paradox: basic step-up triggers gain recognition in UPREIT and other partnership contribution transactions / $r Blake D. Rubin, Andrea Macintosh Whiteway -- $t Creative transactional planning using the partnership merger and division regulations / $r Blake D. Rubin, Andrea Macintosh Whiteway -- $t Tax accounting issues in mergers and acquisitions / $r Glenn R. Carrington, Mark A. Schneider -- $t The history of Section 704(b) / $r Michael G. Frankel, Avram S. Metzger -- $t Rev. Rul. 99-43: When to hold'em when to fold'em, and when to book-down / $r Blake D. Rubin, Andrea Macintosh Whiteway -- $t Exploring the outer limits of Section 704(c)(1)(A) / $r Blake D. Rubin, Andrea Macintosh Whiteway -- $t The Section 704(c)(1)(A) regulations / $r Terence Floyd Cuff -- $t The Section 704(c)(1)(B) final regulations / $r Terence Floyd Cuff -- $t Take the money and run / $r Blake D. Rubin, William P. Cejudo, Andrea Macintosh Whiteway -- $t Extracting equity on a tax-basis / $r Blake D. Rubin -- $t The Section 737 Regulations / $r Terence Floyd Cuff -- $t Allocation of nonrecourse liabilities / $r J.D. Dell, Michael G. Frankel, Blake D. Rubin, Leslie H. Loffman, Sanford C. Presant -- $t Issues in partnership liabilities / $r Terence Floyd Cuff -- $t Allocating partnership liabilities under Section 752 of the Internal Revenue Code / $r Michael G. Frankel, Charles H. Coffin, J.D. Dell -- $t Supreme Court hands taxpayers a victory in Gitlitz / $r Richard M. Lipton -- $t New decision casts a shadow on the contested liability exception to COD income / $r Richard M. Lipton -- $t Briarpark and the unexpected limits to careful tax planning / $r Richard M. Lipton -- $t Unsecured borrowing treated as qualified nonrecourse financing under Code Secs. 752 and 465 / $r Leslie H. Loffman, Sanford C. Presant
650  0 $a Real property and taxation.
650  0 $a Real estate investment $x Taxation.
650  0 $a Tax planning.
650  0 $a Real estate investment trusts $x Taxation.
650  0 $a Real estate investment $x Finance
650  0 $a Partnership $x Taxation.
650  0 $a Limited liability
700 1  $a Loffman, Leslie H.
700 1  $a Presant, Sanford C.
710 2  $a Practising Law Institute.
830  0 $a Tax law and practice course handbook series. $v nos. 522-525.
939    $a 4553164
941    $a 1
956    $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=9CF58ED82B0011DEA052A807A8D7520A
994    $a 02 $b LUI
952    $l N5UX522 $d 20090701080000.0