| Avoiding Phantom Income Traps in Real Estate LLCs and Partnerships |
Journal of Passthrough Entities |
1999 |
| Effecting Tax-Free Property Contributions to UPREITs and Other Partnerships |
Journal of Passthrough Entities |
1999 |
| Income Recognition Checklist for Property Contributions to UPREITS and Other Partnerships |
Journal of Passthrough Entities |
1999 |
| Sustaining Partner Allocations - - IRS’s Key Ruling on Deficit Restoration Obligations |
Journal of Taxation |
1998 |
| Final PTP Regs. Abandon Restrictive Conditions and Adopt Workable New Exemptions |
Journal of Taxation |
1996 |
| Allocation of Nonrecourse Liabilities: IRS Takes Two Steps Forward, One Back |
Journal of Taxation |
1995 |
| Restrictive Proposed Regulations on Publicly Traded Partnerships Could Cause Any Partnership to be Taxed as a Corporation |
Taxes - The Tax Magazine |
1995 |
| Final Allocation Regulations Still Permit Planning to Avoid Impact of the Ceiling Rule |
Journal of Taxation |
1994 |
| Final Allocation Regulations Add Simplicity but Retain Planning Opportunities |
Journal of Taxation |
1994 |
| Lease Incentives in the 1990s: Business and Tax Alternatives |
University of Southern California Tax Institute |
1994 |
| Contributions of Property to Partnerships: The Proposed Regulations Under Section 704(c)(1 )(A) |
Journal of Taxation |
1993 |
| Avoiding Minimum Gain Recapture in Workouts Under the Final Section 704(b) Regulations |
Journal of Taxation |
1993 |
| Tax Consequences of Restructuring the Real Estate Partnership in Default |
California Continuing Education of the Bar (CEB) |
1992 |
| The Final Regulations Under Section 752 |
Journal of Real Estate Taxation |
1992 |
| Proposed Regulations Create Self-Charged Interest Exemptions Under the Passive Loss Rules |
Journal of Real Estate Taxation |
1992 |
| Notice 90-41 Expands Ability to Use Borrowings in Real Estate Partnerships Having Tax-Exempt Partners |
Journal of Real Estate Taxation |
1991 |
| Leveraged Partnerships with Tax-Exempt Entities-Qualified Allocations and the Fractions Rule |
New York University Annual Institute on Federal Taxation |
1990 |
| A Practical Guide to the Section 752 Temporary Regulations |
Journal of Taxation |
1989 |
| The Effect of IRS Notice 88-75 on Publicly Traded Partnerships |
Tax Notes |
1988 |
| The Tax Reform Act of 1986 |
Clark Boardman Callaghan Publications |
1987 |
| The Final Partnership Nonrecourse Debt Allocation Regulations |
Taxes - The Tax Magazine |
1987 |
| Treasury Issues Final Partnership Tax Allocation Regulations |
American Bar Association publication |
1986 |
| Special Tax Problems of Resyndications |
Clark Boardman Callaghan Publications |
1985 |
| The Effect of the Tax Reform Act of 1984 on Tax Shelters |
Clark Boardman Callaghan Publications |
1984 |
| How ACRS Anti-Churning Rules Affect Real Estate Partnerships and Their Partners |
Journal of Taxation |
1982 |