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Legal education, legal education reform, practical legal education, clinical legal education

tax partnership, partnership, check-the-box regulations, entity classification

Series LLC, Bramblett transaction, Reverse exchange, Exchange accommodation titleholder, Limited liability company

profits-only partnership interest, section 707(a)(2), carried interest, compensation

theory of the firm, agency costs, partnership taxation, aggregate taxation, carried interests, profit interests, subchapter k, partnership history, commenda, compagnia

tax-exempt organization, limited liability company, choice of entity, section 501(c)(3)

partners' interests in the partnership, tax partnerships, partnership tax allocations

qualified tax partnership, tax partnership, section 761, section 761 election, interdependence test

section 1031, like-kind exchange, tax-free exchange, related-party exchange, section 1031(f), tax-free swap

partnership allocations, section 704(b), theory of the firm, tax-item transactions

partnerships, mergers, divisions, section 1031

Equity, Equality, Section 1031, Like-Kind Exchange, Tax-Free Exchange, Like-Kind Property

tenancy-in-common interests, 1031 exchange, TIC offerings

partnership taxation, tax partnership, check-the-box regulations

section 1031, like-kind exchange, real property exchange

partnership tax allocations, partners’ interests in a partnership

mortgage-backed securities, MBS, Real Estate Mortgage Investment Conduit, REMIC, dirt lawyers

mortgage-backed securities, Real Estate Mortgage Investment Conduit, REMIC, MERS, Mortgage Electronic Recording System, double taxation, tax-advantaged, MBS

section 1031, like-kind exchange, real property exchange, personal property exchange

section 1031, like-kind exchanges, partnerships, corporations, mergers, divisions

tax partnership, entity classification, subchapter K

tax partnership, net present value, internal rate of return, cash flow projections, aggregate versus entity, valuation of tax partership interests

section 1031, like-kind exchange, reverse exchange, real estate exchange

section 1031, vacation homes, second homes, principal residence, like-kind exchange, tax-free exchange

section 1031, tax-free exchange, build-to-suit exchange, leasehold improvements exchange, related-party exchange

mortgage-backed securities, MBS, Real Estate Mortgage Investment Conduit, REMIC, beneficial ownership

foreclosure, section 108, cod income, doi income, section 1031, tax-free exchange, like-kind exchange, section 1038

tenancy in common, open corporation, close corporation, section 1031, separation of ownership and management

section 1031, like-kind exchange, qualified intermediary, qualified trust, qualified escrow account, identification period, exchange period, three-property rule, 200% rule, deferred exchanges, multiple-property exchanges, letter of credit

passthrough taxation, income distribution, entity taxation, partnership allocations

section 1031, like-kind exchange, qualified intermediary, qualified trust, qualified escrow account, bankruptcy, QI failure

reverse exchange, section 1031, title-parking exchange, exchange proceeds, qualified intermediary, exchange accommodation titleholder

section 1031, like-kind exchange, improvements exchange

like-kind property, partnership distribution, anti-mixing-bowl rules, section 704(c)

Peracchi, IRC 357(c), IRC 357(d), corporate formation, contribution of note to corporation

related-party like-kind exchange, Teruya Brothers

entity classification, residual risk, check-the-box regulations, tax corporations, tax partnerships, theory of the firm

Christopher Columbus Langdell, case-study method, client-file method, Socratic method, legal education, legal education reform, experiential learning

tax expenditure, budget gap, tax exemptions

section 1031, like-kind exchange, qualified intermediary, qualified trust, qualified escrow account, exchange defalcation

like-kind exchange, related-party exchange, section 1031

Section 1031, like-kind exchanges, art exchanges, collectibles, qualified intermediary

partnership taxation, partnership allocations, partners’ interests in a partnership, definition of limited partner, section 469, TEFRA audit rules, stoppers, blockers, profits-only interests, carried interests, section 704(b), substantial economic effect

tax-exempt entity, 501(c)(3) entity, dealer property, unrelated business taxable income, unrelated business income tax

section 704(d), basis loss limitation, outside basis loss limitation, expected value, section 752, share of partnership liabilities, tax partnership, limited liability entity

economies of scale, joint-profit, partnership, entity classification

partners' interests in a partnership, PIP, partnership tax allocations

mortgage-backed securities, MBS, Real Estate Mortgage Investment Conduit, REMIC, beneficial ownership

Financial fraud, prosecutorial discretion, mbs, misrepresentation, fraud, REMIC

line-drawing, inequity analysis, Bramblett, inventory, capital asset, section 1221, equity, efficiency