"Ord #8364" Prepared for distribution at the program of the same name. Includes bibliographical references.
Contents:
Doing a deal with a reit: upreits, downreits and other structures (slides) / Blake D. Rubin New disclosure and listing regulations promise headaches for everyone / Richard M. Lipton -- Final corporate tax shelter disclosure and list maintenance reulations impose burdens on everyone / Richard M. Lipton -- When is your partner not a partner? / Richard M. Lipton -- Here comes the kitchen sink: irs throws "everything but" at two partnership tax deferral structures / Blake D. Rubin, Andrea MacIntosh Whiteway -- Jobs Act tightens partnership tax rules / Blake D. Rubin, Andrea MacIntosh Whiteway -- Dealing with the service's interim guidance on downward basis adjustments under 734 and 743 / Richard M. Lipton, Todd D. Golub -- IRS bars acquisitions of replacement property from related parties-or does it? / Richard M. Lipton -- Long-awaited 469 final regs. on self-charged items-irs holds the line on interest only / Laura R. Blasberg, Richard M. Lipton -- Broad scope of section 470 catches many non-abusive transactions / Richard M. Lipton -- Joint ventures with tax-exempt entities and taxable operators (including reits) / Sanford C. Presant, 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: upreits, downreits and other structures (slides) / Blake D. Rubin Rev. Rul. 99-43: when to hold'em, when to fold'em, and when to book-down / Blake D. Rubin, Andrea MacIntosh Whiteway 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 -- 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: transferring to upreits and other partnership / Leslie H. Loffman, Sanford C. Presant -- Avoiding phantom income traps in real estate LLCs and partnerships / Leslie H. Loffman, Sanford C. Presant -- A section 754 paradox: basis step-up triggers gain recognition in upreit and other partnership contribution transactions / Blake D. Rubin, Andrea MacIntosh Whiteway -- Partnership mergers, the anti-mixing bowl rules and rev. rul. 2004-43: How could the service be so wrong? / Blake D. Rubin, Andrea MacIntosh Whiteway -- IRS creates controversy in rev. rul. 2004-43 / Richard M. Lipton -- Creative transactional planning using the partnership merger and division regulations / Blake D. Rubin, Andrea MacIntosh Whiteway -- The history of section 704(b) / Michael G. Frankel -- Rev. Rul. 99-43: when to hold'em, when to fold'em, and when to book-down / Blake D. Rubin, Andrea MacIntosh Whiteway
Series:
Tax law and estate planning series Tax law and practice course handbook series. no. J-692, J-693, J-694
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.