Matthew Rappaport

Independent

SCHOLARLY PAPERS

2

DOWNLOADS

997

TOTAL CITATIONS

0

Scholarly Papers (2)

1.

Accounting for Pre-Transfer Development in Bramblett Transactions

41 Real Estate Taxation 162 (3rd Quarter, 2014), Brooklyn Law School, Legal Studies Paper No. 393
Number of pages: 16 Posted: 18 Sep 2014
Bradley T. Borden and Matthew Rappaport
Brooklyn Law School and Independent
Downloads 681 (80,916)

Abstract:

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Capital gain, gain bifurcation, real estate development, Bramblett structure, Bramblett transaction, ordinary income, depreciable property, section 453(g), section 1239, installment sale, capital gain lock in

2.

Tax Flotsam of Partnership Mergers and Divisions

Tax Lawyer, Vol. 77, No. 3, p.425 (2024), Brooklyn Law School, Legal Studies Paper No. 761
Number of pages: 78 Posted: 12 Feb 2024
Bradley T. Borden, Douglas L. Longhofer and Matthew Rappaport
Brooklyn Law School, University of Central Missouri and Independent
Downloads 316 (201,054)

Abstract:

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partnership mergers, partnership divisions, section704(c), disguised sale of partnership interests, anti-mixing bowl rules, qualified opportunity zone