"J0-0093."--Spine Prepared for distribution at the program of the same name held February 2004.
Contents:
Take the money and run: Extracting Equity on a tax-free basis / Blake D. Rubin, William P. Cejudo, Andrea Macintosh, Arnold & Porter New disclosure and listing regulations promise headaches for everyone / Richard M. Lipton, Baker & McKenzie -- Final corporate tax shelter disclosure and list maintenance regulations impose burdens on everyone / Richard M. Lipton, Baker & McKenzie -- Here comes the kitchen sink: IRS throws :Everything but" at two partnership tax deferral structures / Blake D. Rubin, Andrea Macintosh Whiteway, Arnold & Porter -- IRS bars acquisition of replacement property from related parties-or does it? / Richard M. Lipton, baker & McKenzie -- Long-awaited 469 final regs. on self-charged items-IRS holds the line on interest only / Laura R. Blasberg, Richard M. Lipton, Baker & McKenzie -- Joint ventures with REIT'S and tax-exempt entities / Sanford C. Presant, Leslie H. Loffman -- Tax planning for the property owner in REIT acquisitions / Blake D. Rubin, Andrea Macintosh Whiteway, Jonathan I. Forest, Arnold & Porter -- Doing a deal with a REIT: UPREITS, DownREITS and other structures (slides) / Blake D. Rubin, Arnold & Porter -- The ups and downs of downREITS / Blake D. Rubin, Andrea Macintosh Whiteway, Arnold & Porter -- Tax treatment of REITs and REIT shareholders / Michael G. Frankel, Thayne T. Needles -- REIT mergers & acquisitions: tax consequences / Barnet Phillips, IV -- New ruling permits REITS to make subordinated loans / Richard M. Lipton, Baker & McKenzie -- Income recognition checklist for property contributions to UPREITS and other partnerships / Leslie H. Loffman, Sanford C. Presant -- Income recognition checklist (problems) / Leslie. Loffman, Sanford C. Presant -- Effecting tax-free property contributions to UPREITs and other partnership / Leslie H. Loffman, Sanford C. Presant -- Avoid taxes for property contributions: transferring to UPREITs and other partnerships / Leslie H. Loffman, Sandford C. Presant -- Avoiding phantom income traps in real estate LLCs and partnerships / Leslie H. Loffman, Sanford C. Presant -- A section 754 paradox: basic step-up triggers gain recognition in UPREIT and other partnership contribution transactions / Blake D. Rubin, Andrea Macintosh Whiteway, Arnold & Porter -- Creative transactional planning using the partnership merger and division regulations / Blake D. Rubin, Andrea Macintosh Whiteway, Arnold & Porter -- The history of section 704(b) / Michael G. Frankel, Avram S. Metzger -- Rev. Rul. 99-43: When to hold'em, When to fold'em, and When to Book-down / Blake D. Rubin, Andrea Macintosh Whiteway, Arnold & Porter -- Exploring the outer limits of section 704(c)(1)(A) / Blake D. Rubin, Andrea Macintosh Whiteway, Arnold & Porter -- Take the money and run: Extracting Equity on a tax-free basis / Blake D. Rubin, William P. Cejudo, Andrea Macintosh, Arnold & Porter
Series:
Tax law and estate planning series Tax law and practice course handbook series. no. J-601-J-603
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.