Abstract

http://ssrn.com/abstract=2039901
 
 

Footnotes (31)



 


 



The Overlap of Tax and Financial Aspects of Real Estate Ventures


Bradley T. Borden


Brooklyn Law School

April 15, 2012

Journal of Real Estate Taxation, Vol. 39, p. 67, 1st Quarter 2012
Brooklyn Law School, Legal Studies Paper No. 277

Abstract:     
This article examines the effect partnership tax law has on financial aspects of real estate ventures. It introduces the relevance of the aggregate and entity views of tax partnerships (i.e., LLCs, LPs, and other partnerships) and demonstrates how those views can greatly affect financial projections for each of the members of a real estate venture. It also demonstrates how financial calculations can vary significantly depending upon how closely analysts track a tax partnership’s allocation method. Finally, the article serves as a primer for tax practitioners who are unfamiliar with the financial tools that are so prevalent in real estate analysis, and it illustrates the use of tools that are critical in valuing interests in tax partnerships.

Number of Pages in PDF File: 30

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

Accepted Paper Series


Download This Paper

Date posted: April 15, 2012 ; Last revised: June 20, 2012

Suggested Citation

Borden, Bradley T., The Overlap of Tax and Financial Aspects of Real Estate Ventures (April 15, 2012). Journal of Real Estate Taxation, Vol. 39, p. 67, 1st Quarter 2012; Brooklyn Law School, Legal Studies Paper No. 277. Available at SSRN: http://ssrn.com/abstract=2039901

Contact Information

Bradley T. Borden (Contact Author)
Brooklyn Law School ( email )
250 Joralemon Street
Brooklyn, NY 11201
United States

Feedback to SSRN


Paper statistics
Abstract Views: 791
Downloads: 205
Download Rank: 84,764
Footnotes:  31
Paper comments
No comments have been made on this paper

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.734 seconds