"J0-005B." Prepared for distribution at the program of the same name held February 7, 2002. Includes bibliographical references.
Contents:
Unsecured borrowing treated as qualified nonrecourse financing under Code Secs. 752 and 465 / Leslie H. Loffman, Sanford C. Presant Joint ventures with REITs and tax-exempt entities / Sanford C. Present, Leslie H. Loffman -- Tax planning for the property owner in REIT acquisitions / Blake D. Rubin, Andrea Macintosh Whiteway, Jonathan I. Forrest -- Doing a deal with a REIT / Blake D. Rubin -- The ups and downs of downREITs / Blake D. Rubin, Andrea Macintosh Whiteway -- Tax treatment of REITs and REIT shareholders / Michael G. Frankel, Thayne T. Needles -- REIT mergers & acquisitions / Barnet Phillips, IV -- Income recognition checklist for property contributions to UPREITS and other partnerships / Leslie H. Loffman, Sanford C. Presant -- Income recognition checklist (problems) / Leslie H. Loffman, Sanford C. Presant -- Effecting tax-free property contributions to UPREITs and other partnerships / Leslie H. Loffman, Sanford C. Presant -- Avoid taxes for property contributions / Leslie H. Loffman, Sanford C. Presant -- Avoiding phantom income traps in real estate LLCs and partnership / 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 -- Creative transactional planning using the partnership merger and division regulations / Blake D. Rubin, Andrea Macintosh Whiteway -- Tax accounting issues in mergers and acquisitions / Glenn R. Carrington, Mark A. Schneider -- 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 -- Exploring the outer limits of Section 704(c)(1)(A) / Blake D. Rubin, Andrea Macintosh Whiteway -- The Section 704(c)(1)(A) regulations / Terence Floyd Cuff -- The Section 704(c)(1)(B) final regulations / Terence Floyd Cuff -- Take the money and run / Blake D. Rubin, William P. Cejudo, Andrea Macintosh Whiteway -- Extracting equity on a tax-basis / Blake D. Rubin -- The Section 737 Regulations / Terence Floyd Cuff -- Allocation of nonrecourse liabilities / J.D. Dell, Michael G. Frankel, Blake D. Rubin, Leslie H. Loffman, Sanford C. Presant -- Issues in partnership liabilities / Terence Floyd Cuff -- Allocating partnership liabilities under Section 752 of the Internal Revenue Code / Michael G. Frankel, Charles H. Coffin, J.D. Dell -- Supreme Court hands taxpayers a victory in Gitlitz / Richard M. Lipton -- New decision casts a shadow on the contested liability exception to COD income / Richard M. Lipton -- Briarpark and the unexpected limits to careful tax planning / Richard M. Lipton -- Unsecured borrowing treated as qualified nonrecourse financing under Code Secs. 752 and 465 / Leslie H. Loffman, Sanford C. Presant
Series:
Tax law and estate planning series Tax law and practice course handbook series ; nos. J-522-J-525.
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.