Treatise Chapters |
New COD Income Deferral Guidance Allows Flexibility for Partnership
New COD Income Deferral Guidance Allows Flexibility for Partnership -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Tax Court Goes Overboard in Canal
Tax Court Goes Overboard in Canal -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner
Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Developments in Partnership and Real Estate Taxation in 2010
Developments in Partnership and Real Estate Taxation in 2010 -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Guarantees, DROs, and CCOs: Getting Partnership Liability Allocations Right
Guarantees, DROs, and CCOs: Getting Partnership Liability Allocations Right -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Significant Developments in Partnership Taxation 2008-2009
Significant Developments in Partnership Taxation 2008-2009 -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions And Complexities Continue
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions And Complexities Continue -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Significant Developments in Partnership Taxation 2004-2005
Significant Developments in Partnership Taxation 2004-2005 -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Take the Money and Run: Extracting Equity on a Tax-Free Basis
Take the Money and Run: Extracting Equity on a Tax-Free Basis -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Tax Planning for Partnership Options and Compensatory Equity Interests
Tax Planning for Partnership Options and Compensatory Equity Interests -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Developments in Partnership and Real Estate Taxation in 2011
Developments in Partnership and Real Estate Taxation in 2011 -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Jobs Act Tightens Partnership Tax Rules
Jobs Act Tightens Partnership Tax Rules -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Significant Developments in Partnership Taxation 2007-2008
Significant Developments in Partnership Taxation 2007-2008 -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Significant Developments in Partnership Taxation 2003-2004
Significant Developments in Partnership Taxation 2003-2004 -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues
Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Recent Developments in Partnership and Real Estate Taxation
Recent Developments in Partnership and Real Estate Taxation -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Significant Developments in Partnership Taxation 2006-2007
Significant Developments in Partnership Taxation 2006-2007 -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
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
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 -
Partnership Tax Practice Series
, Friday, September 24, 2010
,
Recent Developments in Partnership Taxation; And Chapter 100A: Recent Developments in Partnership and Real Estate Taxation; And Chapter 100B: But How Is That Rule Applied in a Tiered Partnership Structure?
Recent Developments in Partnership Taxation; And Chapter 100A: Recent Developments in Partnership and Real Estate Taxation; And Chapter 100B: But How Is That Rule Applied in a Tiered Partnership Structure? -
Corporate Tax Practice Series
, Wednesday, March 23, 2011
,
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner -
Corporate Tax Practice Series
, Wednesday, March 23, 2011
,
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss -
Corporate Tax Practice Series
, Wednesday, March 23, 2011
,
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
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 -
Corporate Tax Practice Series
, Wednesday, March 23, 2011
,
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's At-Risk Amount
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's At-Risk Amount -
Corporate Tax Practice Series
, Wednesday, March 23, 2011
,
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark; And Chapter 82A: Tax Court Goes Overboard in Canal
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark; And Chapter 82A: Tax Court Goes Overboard in Canal -
Corporate Tax Practice Series
, Wednesday, March 23, 2011
,
New Legislation Tightens Partnership Tax Rules
New Legislation Tightens Partnership Tax Rules -
Corporate Tax Practice Series
, Wednesday, March 23, 2011
,
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue -
Corporate Tax Practice Series
, Wednesday, March 23, 2011
,
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships -
Corporate Tax Practice Series
, Wednesday, March 23, 2011
,
|
CHB Chapters |
Developments in Partnership and Real Estate Taxation in 2011
Developments in Partnership and Real Estate Taxation in 2011 -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral
Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Developments in Partnership and Real Estate Taxation in 2010
Developments in Partnership and Real Estate Taxation in 2010 -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Take the Money and Run: Extracting Equity on a Tax-Free Basis
Take the Money and Run: Extracting Equity on a Tax-Free Basis -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Tax Planning for Partnership Options and Compensatory Equity Interests
Tax Planning for Partnership Options and Compensatory Equity Interests -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues
Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Tax Court Goes Overboard in Canal
Tax Court Goes Overboard in Canal -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Tax Issues in Defeasing a Conduit Loan, Including in a Like-Kind Exchange
Tax Issues in Defeasing a Conduit Loan, Including in a Like-Kind Exchange -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More
Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Jobs Act Tightens Partnership Tax Rules
Jobs Act Tightens Partnership Tax Rules -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Protecting OP Unitholders in REIT Going Private Transactions
Protecting OP Unitholders in REIT Going Private Transactions -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's at-Risk Amount
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's at-Risk Amount -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
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
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 -
Real Estate Tax Forum (14th Annual)
, Monday, March 19, 2012
,
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Tax Court Goes Overboard in Canal
Tax Court Goes Overboard in Canal -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Condominium Developers Can Avoid the Long-Term Contract Rules While Waiting for Code Sec. 460 Regulations
Condominium Developers Can Avoid the Long-Term Contract Rules While Waiting for Code Sec. 460 Regulations -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More
Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Final Partnership Debt-For-Equity Regs Deny Creditors' Losses
Final Partnership Debt-For-Equity Regs Deny Creditors' Losses -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Developments in Partnership and Real Estate Taxation in 2012
Developments in Partnership and Real Estate Taxation in 2012 -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Tax Planning for Partnership Options and Compensatory Equity Interests
Tax Planning for Partnership Options and Compensatory Equity Interests -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
IRS Stretches to Help a Taxpayer in New Disguised Sale Private Letter Ruling
IRS Stretches to Help a Taxpayer in New Disguised Sale Private Letter Ruling -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Creditors Beware: Proposed Partnership Debt-For-Equity Regulations Deny Your Tax Loss
Creditors Beware: Proposed Partnership Debt-For-Equity Regulations Deny Your Tax Loss -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
JOBS Act Tightens Partnership Tax Rules
JOBS Act Tightens Partnership Tax Rules -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners
Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Protecting OP Unitholders in REIT Going Private Transactions
Protecting OP Unitholders in REIT Going Private Transactions -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Opportunities and Pitfalls for the Property Owner in Transactions with a REIT
Opportunities and Pitfalls for the Property Owner in Transactions with a REIT -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral
Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Tax Issues in Defeasing a Conduit Loan, Including in a Like-Kind Exchange
Tax Issues in Defeasing a Conduit Loan, Including in a Like-Kind Exchange -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Developments in Partnership and Real Estate Taxation in 2010
Developments in Partnership and Real Estate Taxation in 2010 -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's At-Risk Amount
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's At-Risk Amount -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Developments in Partnership and Real Estate Taxation in 2011
Developments in Partnership and Real Estate Taxation in 2011 -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
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
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 -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Take the Money and Run: Extracting Equity on a Tax-Free Basis
Take the Money and Run: Extracting Equity on a Tax-Free Basis -
Real Estate Tax Forum (15th Annual)
, Thursday, February 07, 2013
,
Tax Court Goes Overboard in Canal
Tax Court Goes Overboard in Canal -
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013
, Tuesday, April 30, 2013
,
Implications of Canal Corporation for Structuring Partnership Transactions
Implications of Canal Corporation for Structuring Partnership Transactions -
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013
, Tuesday, April 30, 2013
,
|