"Prepared for distribution at the Twelfth Annual Real Estate Tax Forum, January 7-8, 2010"--P. 5. Includes bibliographical references and indexes.
Contents:
Creative Strategies for the Disposition of Overleveraged Real Estate Elliot Pisem, Roberts & Holland LLP -- Recent Developments in Partnership Taxation / Jon G. Finkelstein, McDermott Will & Emery LLP / Blake D. Rubin, McDermott Will & Emery LLP -- Jobs Act Tightens Partnership Tax Rules / Jon G. Finkelstein, McDermott Will & Emery LLP / Blake D. Rubin, McDermott Will & Emery LLP / Andrea Macintosh Whiteway, McDermott Will & Emery LLP -- Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More / Jon G. Finkelstein, McDermott Will & Emery LLP / Andrea Macintosh Whiteway, McDermott Will & Emery LLP -- Tax Planning for Partnership Options and Compensatory Equity Interests / Jon G. Finkelstein, McDermott Will & Emery LLP -- Joint Ventures with Tax Exempt Entities and Taxable Operators (Including REITs) / Leslie H. Loffman, DLA Piper LLP (US) / Sanford C. Presant, Greenberg Traurig, LLP -- Taxation of Real Estate Investment Trusts ("REITs") / Leslie H. Loffman, DLA Piper LLP (US) / Sanford C. Presant, Greenberg Traurig, LLP -- Dealer Sales Rules for Real Estate Investment Trusts / Leslie H. Loffman, DLA Piper LLP (US) -- Protecting OP Unitholders in REIT Going Private Transactions-- REIT Update / Barnet Phillips, IV, Skadden, Arps, Slate, Meagher & Flom LLP -- REIT Mergers & Acquisitions: Tax Consequences -- REIT Structuring: The Challenges and the Possibilities -- Comments in Response to IRS Announcement 2008 115 -- Request for Guidance on the Treatment of Interests in Money Market Mutual Funds Under Section 856(c)(4)(A) -- Elective Stock Dividends/Extension and Amplification of Rev. Proc. 2009 15 -- Negotiating Acquisitions Using OP Units / Leslie H. Loffman, DLA Piper LLP (US) -- Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues-- Income Recognition Checklist (Problems) / Leslie H. Loffman, DLA Piper LLP (US) -- Avoid Taxes for Property Contributions: Transferring to UPREITs and Other Partnerships / Leslie H. Loffman, DLA Piper LLP (US) -- A Section 754 Paradox: Basis Step Up Triggers Gain Recognition in UPREIT and Other Partnership Contribution Transactions -- Proposed Regulations on Allocating Partnership Liabilities to Owners of Disregarded Entities -- Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue-- Rev. Rul. 99 43: When to Hold'em, when to Fold'em, and When to Book Down -- Maintenance of Section 704(c) Layers and Partnership Mergers and Divisions Comments in Response to Notice 2009 70 / John P. Napoli, Seyfarth Shaw LLP -- Exploring the Outer Limits of Section 704(c)(1)(A) -- Take the Money and Run: Extracting Equity on a Tax Free Basis / Shane C Orr, Arnold & Porter -- Final Partnership Liability Regulations Target "Son of Boss" Abuse But Sweep More Broadly -- 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-- Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's At Risk Amount-- Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case-- New Regulations Regarding Assumption of Partnership Liabilities -- The Proposed Regulations on Partnership Allocations with Respect to Contributed Property / Seth Green, US Dept of the Treasury -- New Ruling on Allocating Partnership Liabilities Disregards Technicalities to Absolve Taxpayer of Gain -- Recent Developments Regarding Disguised Sales of Partnership Interests -- Disguised Sales of Partnership Interests: An Analysis of the Proposed Regulations -- Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner-- Proposed Regulations on Partnership Interests Issued for Services Create Problems and Opportunities -- Estate Planning for Real Estate Entrepreneurs / Mary Ann Mancini, Williams Mullen -- New Ruling on Like Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities -- Tax Issues in Defeasing a Conduit Loan, Including in a Like Kind Exchange-- Choice of Entity Business and Tax Considerations / Leslie H. Loffman, DLA Piper LLP (US) -- Tax Aspects of the Initial Partnership or LLC Negotiation / Leslie H. Loffman, DLA Piper LLP (US) -- Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies / Leslie H. Loffman, DLA Piper LLP (US) -- Capital Gains Planning / Jill E. Darrow, Katten Muchin Rosenman LLP -- Maximizing Capital Gains in Real Estate Transactions: Case Studies -- Disposition of Real Estate Capital Gain vs. Ordinary Income / Leslie H. Loffman, DLA Piper LLP (US) -- New Proposed Regulations on Mergers Involving Disregarded Entities -- Partnership Mergers, the Anti Mixing Bowl Rules and Rev. Rul. 2004 43: How Could The Service Be So Wrong?-- Proposed Regulations on Application of the Anti Mixing Bowl Rules After a Partnership Merger to Apply Prospectively / Jon G. Finkelstein, McDermott Will & Emery LLP-- Creative Transactional Planning Using the Partnership Merger and Division Regulations-- A Comprehensive Guide to Partnership Terminations, Including the Impact of the New Proposed Regulations / Steven B Teplinsky, Steptoe & Johnson LLP -- The Tax Treatment of Environmental Cleanup Costs -- Investment in U.S. Real Estate by Sovereign Wealth Funds Tax Issues / James M. Lowy, Ernst & Young LLP -- IRS Clarifies Tax Treatment of Foreign Governments Investing in REITs, Highlighting Tax Planning Opportunities / Richard M. Lipton, Baker & McKenzie LLP -- Planning for Discharge of Indebtedness / Fred T. Witt, Deloitte Tax LLP -- Coping with CODI Under Prop. Regs. Section 1.108 8 and Code Section 108(i) / Bahar A. Schippel, Snell & Wilmer L.L.P. -- Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships / Jon G. Finkelstein, McDermott Will & Emery LLP-- Rev. Proc. 2009 37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral / Jon G. Finkelstein, McDermott Will & Emery LLP-- Tax Primer for Partnership Workouts / Leslie H. Loffman, DLA Piper LLP (US) -- Important Tax Developments Affecting Partnership Workouts / Leslie H. Loffman, DLA Piper LLP (US) -- Tax Aspects of Real Estate Workouts / Michael G. Frankel, Ernst & Young LLP / Elliot G Freier, Irell & Manella LLP / Leslie H. Loffman, DLA Piper LLP (US) / Fred T Witt, Deloitte & Touche LLP -- Creditors Beware: Proposed Partnership Debt for Equity Regulations Deny Your Tax Loss -- Real Estate Debt Workouts in 2008 The Rules Have Changed / Richard M. Lipton, Baker & McKenzie LLP -- Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate -- Handling UpREIT and DownREIT Transactions: Latest Techniques and Issues -- Extracting Equity on a Tax Free Basis -- Creative Planning to Control Partnership Liability Allocations -- Selected Tax Allocation Problems for Partnerships and LLCs / Leslie H. Loffman, DLA Piper LLP (US) -- FIRPTA Problem -- Like Kind Exchanges / Robert D. Schachat, Ernst & Young LLP -- Current Issues in Like Kind Exchanges -- Partnerships and Disregarded Entities in Like Kind Exchanges -- Maximizing Capital Gains in Real Estate Transactions -- Capital Gains Planning / Jill E. Darrow, Katten Muchin Rosenman LLP -- Foreign Investment in US Real Estate / Michael Hirschfeld, Dechert LLP -- Fundamentals of Taxation of Foreign Investors / Michael Hirschfeld, Dechert LLP -- Workouts and Cancellation of Indebtedness Income Dealing with Financially Distressed Real Estate Understanding the Tax Issues / Elliot Pisem, Roberts & Holland LLP -- Creative Strategies for the Disposition of Overleveraged Real Estate
Series:
Tax law and estate planning series Tax law and practice course handbook series ; no. J-902, J-903, J-904
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.