Bradley T. Borden

Brooklyn Law School

Professor of Law

250 Joralemon Street

Brooklyn, NY 11201

United States

SCHOLARLY PAPERS

84

DOWNLOADS
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Top 1,245

in Total Papers Downloads

18,315

CITATIONS
Rank 28,821

SSRN RANKINGS

Top 28,821

in Total Papers Citations

8

Scholarly Papers (84)

1.

The Law School Firm

South Carolina Law Review, Vol. 63, p.1, 2011, Brooklyn Law School, Legal Studies Paper No. 242, U of Maryland Legal Studies Research Paper No. 2011-36, NYLS Clinical Research Institute Paper No. 27/2013
Number of pages: 14 Posted: 10 Aug 2011 Last Revised: 22 Sep 2015
Bradley T. Borden and Robert J. Rhee
Brooklyn Law School and University of Florida - Levin College of Law
Downloads 1,139 (13,227)

Abstract:

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

2.

The Federal Definition of Tax Partnership

Houston Law Review, Vol. 43, p. 925, 2006
Number of pages: 107 Posted: 21 Mar 2006
Bradley T. Borden
Brooklyn Law School
Downloads 893 (17,420)
Citation 1

Abstract:

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

3.

Series LLCs in Real Estate Transactions

Real Property, Probate and Trust Law Journal, Vol. 46, 2011, Brooklyn Law School, Legal Studies Paper No. 230
Number of pages: 38 Posted: 24 Apr 2011 Last Revised: 05 May 2012
Bradley T. Borden and Mathews Vattamala
Brooklyn Law School and Georgetown University Law Center
Downloads 703 (24,661)

Abstract:

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

4.

Profits-Only Partnership Interests

Brooklyn Law Review, Vol. 74, p. 1283, 2009
Number of pages: 49 Posted: 03 Sep 2008 Last Revised: 09 Oct 2009
Bradley T. Borden
Brooklyn Law School
Downloads 602 (32,915)
Citation 1

Abstract:

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

5.

Aggregate-Plus Theory of Partnership Taxation

Georgia Law Review, Vol. 43, p. 717, 2009
Number of pages: 68 Posted: 18 Apr 2008 Last Revised: 30 Jun 2009
Bradley T. Borden
Brooklyn Law School
Downloads 561 (34,516)
Citation 1

Abstract:

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

6.

Limited Liability Companies as Exempt Organizations

Estates, Gifts and Trusts Journal, Vol. 33, p. 150, May 8, 2008
Number of pages: 4 Posted: 11 Jun 2008
Bradley T. Borden
Brooklyn Law School
Downloads 543 (37,943)
Citation 1

Abstract:

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

7.

Show Me the Note!

Westlaw Journal Bank & Lender Liability (June 3, 2013), Brooklyn Law School, Legal Studies Paper No. 343
Number of pages: 7 Posted: 08 Jun 2013
Bradley T. Borden, David J. Reiss and William KeAupuni Akina
Brooklyn Law School, Brooklyn Law School and Independent
Downloads 416 (49,435)

Abstract:

show me the note, foreclosure, non-judicial foreclosure, judicial foreclosure, deed of trust, mortgage, note

8.

Related-Party Like-Kind Exchanges

Tax Notes, Vol. 115, p. 467, April 30, 2007
Number of pages: 55 Posted: 02 May 2007
Kelly E. Alton, Bradley T. Borden and Alan S. Lederman
Nationwide Exchange Services, Brooklyn Law School and Akerman, Senterfitt
Downloads 395 (54,220)

Abstract:

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

9.

Allocations Made in Accordance with Partners' Interests in the Partnership

Business Entities, Vol. 11, p. 4, November/December 2009
Number of pages: 30 Posted: 04 Dec 2009
Bradley T. Borden
Brooklyn Law School
Downloads 394 (56,469)

Abstract:

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

10.

Policy and Theoretical Dimensions of Qualified Tax Partnerships

Kansas Law Review, Vol. 56, p. 317, 2008
Number of pages: 52 Posted: 13 Mar 2007 Last Revised: 06 Apr 2008
Bradley T. Borden
Brooklyn Law School
Downloads 374 (63,066)

Abstract:

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

11.

Partnership Tax Allocations and the Internalization of Tax-Item Transactions

South Carolina Law Review, Vol. 59, p. 297, 2008
Number of pages: 50 Posted: 27 Sep 2007 Last Revised: 14 Mar 2008
Bradley T. Borden
Brooklyn Law School
Downloads 368 (63,633)
Citation 1

Abstract:

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

12.

Dirt Lawyers, Dirty REMICs

Probate & Property May/June 2013, Forthcoming, Brooklyn Law School, Legal Studies Paper No. 322
Number of pages: 11 Posted: 01 Feb 2013
Bradley T. Borden and David J. Reiss
Brooklyn Law School and Brooklyn Law School
Downloads 356 (63,066)

Abstract:

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

13.

Tax Opinions in TIC Offerings and Reverse TIC Exchanges

Tax Management Real Estate Journal, Vol. 23, p. 88, March 7, 2007
Number of pages: 26 Posted: 14 Jan 2007
Bradley T. Borden and Todd D. Keator
Brooklyn Law School and Thompson & Knight LLP
Downloads 323 (68,399)

Abstract:

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

14.

Wall Street Rules Applied to REMIC Classification

Thomson Reuters News & Insight, September 2012, Brooklyn Law School, Legal Studies Paper No. 294
Number of pages: 14 Posted: 16 Sep 2012 Last Revised: 30 Sep 2012
Bradley T. Borden and David J. Reiss
Brooklyn Law School and Brooklyn Law School
Downloads 319 (72,713)

Abstract:

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

15.

What You Should Know About Mergers and Divisions of Partnerships

Practical Tax Lawyer, Vol. 17, No. 45, Winter 2003
Number of pages: 15 Posted: 03 Jan 2007 Last Revised: 04 Mar 2008
Bradley T. Borden
Brooklyn Law School
Downloads 319 (72,447)

Abstract:

partnerships, mergers, divisions, section 1031

16.

The Whole Truth about Using Partial Real Estate Interests in Section 1031 Exchanges

Real Estate Taxation, Vol. 31, p. 19, 4th Quarter 2003
Number of pages: 41 Posted: 29 Aug 2006
Bradley T. Borden
Brooklyn Law School
Downloads 311 (74,757)

Abstract:

section 1031, like-kind exchange, real property exchange

17.

The Like-Kind Exchange Equity Conundrum

Florida Law Review, Vol. 60, p. 643, 2008
Number of pages: 54 Posted: 10 Aug 2007 Last Revised: 15 May 2008
Bradley T. Borden
Brooklyn Law School
Downloads 310 (78,267)
Citation 1

Abstract:

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

18.

The Allure and Illusion of Partners’ Interests in a Partnership

University of Cincinnati Law Review, Vol. 79, 2011, Brooklyn Law School, Legal Studies Paper No. 200
Number of pages: 63 Posted: 02 Sep 2010 Last Revised: 04 Aug 2011
Bradley T. Borden
Brooklyn Law School
Downloads 305 (74,234)

Abstract:

partnership tax allocations, partners’ interests in a partnership

19.

A History and Analysis of the Co-Ownership-Partnership Question

Tax Notes, Vol. 106, p. 1175, March 7, 2005
Number of pages: 29 Posted: 30 Aug 2006
Bradley T. Borden, Sandra Favelukes O'Neill and Todd E. Molz
Brooklyn Law School, Foley, Hoag, and Eliot, LLP and Munger, Tolles & Olson, LLP
Downloads 297 (78,267)

Abstract:

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

20.

Once a Failed REMIC, Never a REMIC

Cayman Financial Review, Vol. 30, 2013, Brooklyn Law School, Legal Studies Paper No. 317
Number of pages: 13 Posted: 06 Dec 2012
Bradley T. Borden and David J. Reiss
Brooklyn Law School and Brooklyn Law School
Downloads 295 (73,494)

Abstract:

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

21.

Section 1031 Alchemy: Transforming Personal Tangible and Intangible Property into Real Property

Real Estate Taxation, Vol. 34, p. 52, 1st Quarter 2007
Number of pages: 10 Posted: 23 Feb 2007
Kelly E. Alton and Bradley T. Borden
Nationwide Exchange Services and Brooklyn Law School
Downloads 281 (82,689)

Abstract:

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

22.

Using the Client-File Method to Teach Transactional Law

Chapman Law Review, Vol. 16, 2013, Brooklyn Law School, Legal Studies Paper No. 324
Number of pages: 18 Posted: 14 Feb 2013 Last Revised: 26 Nov 2014
Bradley T. Borden
Brooklyn Law School
Downloads 242 (98,632)

Abstract:

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

23.

Section 1031 and Proximate and Midstream Business Transactions

Tax Management Real Estate Journal, Vol. 19, p. 307, November 5, 2003
Number of pages: 48 Posted: 30 Aug 2006 Last Revised: 13 Oct 2007
Bradley T. Borden
Brooklyn Law School
Downloads 228 (99,042)

Abstract:

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

24.

The Overlap of Tax and Financial Aspects of Real Estate Ventures

Journal of Real Estate Taxation, Vol. 39, p. 67, 1st Quarter 2012, Brooklyn Law School, Legal Studies Paper No. 277
Number of pages: 30 Posted: 15 Apr 2012 Last Revised: 20 Jun 2012
Bradley T. Borden
Brooklyn Law School
Downloads 222 (102,934)

Abstract:

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

25.

From the Ground Up: An In-Depth Analysis of Build-to-Suit and Related Party Exchanges

Tax Management Memorandum, Vol. 44, No. 19, January 27, 2003
Number of pages: 39 Posted: 03 Jan 2007
Bradley T. Borden
Brooklyn Law School
Downloads 214 (97,006)

Abstract:

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

26.

Tax-Free Exchanges of Art and Other Collectibles

29 J. TAX’N INV. 3 (Spring 2012), Brooklyn Law School, Legal Studies Paper No. 313,
Number of pages: 18 Posted: 06 Nov 2012
Bradley T. Borden
Brooklyn Law School
Downloads 213 (99,477)

Abstract:

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

27.

Catalogue of Legal Authority Addressing the Federal Definition of Tax Partnership

Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, Vol. 746, p. 477, 2007
Number of pages: 60 Posted: 25 Mar 2007 Last Revised: 09 Jul 2008
Bradley T. Borden
Brooklyn Law School
Downloads 207 (113,819)

Abstract:

tax partnership, entity classification, subchapter K

28.

The Effect of Like-Kind Property on the Section 704(c) Anti-Mixing Bowl Rules

Tax Management Real Estate Journal, Vol. 27, p. 131, March 2011, Brooklyn Law School, Legal Studies Paper No. 226
Number of pages: 11 Posted: 28 Mar 2011 Last Revised: 28 Jun 2011
Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and Ernst & Young LLP - Washington, D.C. Office
Downloads 202 (95,001)

Abstract:

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

29.

Like-Kind Exchanges of Personal-Use Residences

Tax Notes, Vol. 119, No. 12, 2008
Number of pages: 12 Posted: 22 Jun 2008 Last Revised: 25 Jun 2008
Bradley T. Borden and Alex Hamrick
Brooklyn Law School and Wachovia Bank
Downloads 196 (119,774)

Abstract:

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

30.

Rethinking the Tax-Revenue Effect of REIT Taxation

Florida Tax Review, Vol. 17, Issue 6, Page 527, 2015, Brooklyn Law School, Legal Studies Paper No. 400
Number of pages: 97 Posted: 23 Jan 2015 Last Revised: 03 Jun 2015
Bradley T. Borden
Brooklyn Law School
Downloads 188 (100,326)

Abstract:

real estate investment trust, REIT, corporate-tax-base erosion, foreign investment in U.S. real property, tax-exempt investment in real property

31.

Reverse Like-Kind Exchanges: A Principled Approach

Virginia Tax Review, Vol. 20, No. 4, Spring 2001
Number of pages: 54 Posted: 17 Jul 2002
Bradley T. Borden
Brooklyn Law School
Downloads 187 (131,067)

Abstract:

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

32.

Open Tenancies-in-Common

Seton Hall Law Review, Vol. 39, 387, 2009, CLEA 2008 Meetings Paper
Number of pages: 59 Posted: 15 Jan 2009 Last Revised: 26 May 2009
Bradley T. Borden
Brooklyn Law School
Downloads 180 (123,768)
Citation 1

Abstract:

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

33.

Workout-Driven Exchanges

25 Tax Mgmt. Real Est. J. 23 (Feb. 4, 2009), Brooklyn Law School, Legal Studies Paper No. 330
Number of pages: 35 Posted: 11 Dec 2008 Last Revised: 06 Mar 2013
Bradley T. Borden and Todd D. Keator
Brooklyn Law School and Thompson & Knight LLP
Downloads 179 (133,038)

Abstract:

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

34.

Rev. Proc. 2004-51: The Irs Strikes Back

Taxes - The Tax Magazine, Vol. 83, No. 2, pp. 17-28, February 2005
Number of pages: 22 Posted: 09 Jul 2005
Kelly E. Alton, Bradley T. Borden and Alan S. Lederman
Nationwide Exchange Services, Brooklyn Law School and Akerman, Senterfitt
Downloads 167 (131,067)

Abstract:

section 1031, like-kind exchange, improvements exchange

35.

A Case for Simpler Gain Bifurcation for Real Estate Developers

16 Florida Tax Review 279 (2014), Brooklyn Law School, Legal Studies Paper No. 379
Number of pages: 46 Posted: 24 May 2014 Last Revised: 09 Oct 2014
Bradley T. Borden, Nathan Brown and John Wagner II
Brooklyn Law School, Proskauer Rose LLP and Williams Parker Harrison Dietz & Getzen
Downloads 161 (126,126)

Abstract:

Capital gain, gain bifurcation, real estate development, Bramblett structure, ordinary income

36.

Three Cheers for Passthrough Taxation

Tax Notes, p. 1353, June 2011, Brooklyn Law School, Legal Studies Paper No. 237
Number of pages: 10 Posted: 27 Jun 2011
Bradley T. Borden
Brooklyn Law School
Downloads 161 (139,985)

Abstract:

passthrough taxation, income distribution, entity taxation, partnership allocations

37.

Like-Kind Exchanges and Qualified Intermediaries

Tax Notes, Vol. 124, p. 55, July 6, 2009
Number of pages: 10 Posted: 02 Jul 2009 Last Revised: 06 Jul 2009
Bradley T. Borden, Paul L.B. McKenney and David Shechtman
Brooklyn Law School, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 161 (144,425)
Citation 1

Abstract:

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

38.

Safe Harbors and Careful Planning Make Deferred Exchanges a Valuable Tool

Journal Taxation of Investments, Vol. 25, p. 43, 2008
Number of pages: 34 Posted: 07 Apr 2008
Bradley T. Borden
Brooklyn Law School
Downloads 161 (141,427)

Abstract:

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

39.

A Model for Measuring the Expected Value of Assuming Tax-Partnership Liability

7 Brook. J. Corp. Fin. & Com. L. 361 (2013), Brooklyn Law School, Legal Studies Paper No. 329
Number of pages: 65 Posted: 27 Feb 2013 Last Revised: 19 Jul 2013
Brooklyn Law School, Independent, Independent and Independent
Downloads 157 (146,675)

Abstract:

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

40.

Financing Reverse Exchanges and Safeguarding Exchange Proceeds

Journal of Taxation and Regulation of Financial Institutions, Vol. 22, No. 1, 2008
Number of pages: 21 Posted: 01 Nov 2008
Bradley T. Borden
Brooklyn Law School
Downloads 154 (147,451)

Abstract:

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

41.

Avoiding Adverse Tax Consequences in Partnership and LLC Reorganizations

Brooklyn Law School, Legal Studies Paper No. 363
Number of pages: 5 Posted: 03 Jan 2014 Last Revised: 07 Jan 2014
Bradley T. Borden, Brian O'Connor and Steven R. Schneider
Brooklyn Law School, Venable, LLP and Miller & Chevalier
Downloads 150 (126,126)

Abstract:

partnership merger, partnership division, partnership consolidation, LLC merger and division, assets-up merger, assets-over merger

42.

REMIC Tax Enforcement as Financial-Market Regulator

University of Pennsylvania Journal of Business Law, Vol. 15, p. 663, 2014 , Brooklyn Law School, Legal Studies Paper No. 357
Number of pages: 75 Posted: 06 Oct 2013 Last Revised: 24 Oct 2014
Bradley T. Borden and David J. Reiss
Brooklyn Law School and Brooklyn Law School
Downloads 147 (142,148)

Abstract:

mortgage-backed securities, MBS, Real Estate Mortgage Investment Conduit, REMIC, MERS, tax ownership of mortgage, tax ownership of note, qui tam, whistleblower, tax enforcement, financial crisis, subprime crisis

43.

The Liability-Offset Theory of Peracchi

Tax Lawyer, Vol. 64, 2011, Brooklyn Law School, Legal Studies Paper No. 199
Number of pages: 32 Posted: 04 Aug 2010 Last Revised: 22 Sep 2010
Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and Ernst & Young LLP - Washington, D.C. Office
Downloads 140 (157,343)

Abstract:

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

44.

Related Party Like-Kind Exchanges: Teruya Brothers and Beyond

Journal of Taxation, Vol. 111, p. 324, December 2009
Number of pages: 25 Posted: 22 Dec 2009
Kelly E. Alton, Bradley T. Borden and Alan S. Lederman
Nationwide Exchange Services, Brooklyn Law School and Akerman, Senterfitt
Downloads 138 (159,207)

Abstract:

related-party like-kind exchange, Teruya Brothers

45.

Reforming REIT Taxation (Or Not)

Houston Law Review, Vol. 53, Pg. 1, 2015, Brooklyn Law School, Legal Studies Paper No. 416
Number of pages: 102 Posted: 10 Jun 2015 Last Revised: 23 Oct 2015
Bradley T. Borden
Brooklyn Law School
Downloads 124 (104,245)

Abstract:

real estate investment trust, REIT, corporate-tax-base erosion, foreign investment in U.S. real property, tax-exempt investment in real property

46.

Probability, Professionalism, and Protecting Taxpayers

Tax Lawyer, Vol. 68, No. 3, 2014, UC Davis Legal Studies Research Paper No. 377, Brooklyn Law School, Legal Studies Paper No. 385
Number of pages: 103 Posted: 23 Apr 2014 Last Revised: 19 Feb 2015
Dennis J. Ventry Jr. and Bradley T. Borden
University of California, Davis - School of Law and Brooklyn Law School
Downloads 121 (152,241)

Abstract:

47.

Residual-Risk Model for Classifying Business Arrangements

Florida State University Law Review, Vol. 37, p. 245, 2010
Number of pages: 58 Posted: 21 Mar 2009 Last Revised: 15 Jun 2010
Bradley T. Borden
Brooklyn Law School
Downloads 118 (177,675)

Abstract:

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

48.

Math Behind Financial Aspects of Partnership Distribution Waterfalls

Tax Notes, Vol. 145, p. 305, 2014, Brooklyn Law School, Legal Studies Paper No. 399
Number of pages: 16 Posted: 06 Nov 2014
Bradley T. Borden
Brooklyn Law School
Downloads 107 (141,427)

Abstract:

Partnership, profit allocation, distribution waterfall, time value of money, IRR, XIRR, net present value, future value, internal rate of return, hurdle rate

49.

Beneficial Ownership and the REMIC Classification Rules

Bloomberg BNA Tax Management Real Estate Journal, November 2012, Brooklyn Law School, Legal Studies Paper No. 315
Number of pages: 12 Posted: 15 Nov 2012 Last Revised: 04 Dec 2012
Bradley T. Borden and David J. Reiss
Brooklyn Law School and Brooklyn Law School
Downloads 106 (191,347)

Abstract:

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

50.

Notable Partnership Tax Articles of 2012

Tax Notes, Vol. 39, p. 639, May 2013, Brooklyn Law School, Legal Studies Paper No. 335
Number of pages: 10 Posted: 21 May 2013
Bradley T. Borden
Brooklyn Law School
Downloads 101 (191,347)

Abstract:

partnership taxation, partnership allocations, TEFRA audit rules, stoppers, blockers, profits-only interests, carried interests, section 704(b), substantial economic effect, mergers and divisions of partnerships, disregarded entities, debt versus equity

51.

Section 1031 QIs in the New Economy

Journal Taxation of Investments, Vol. 27, p. 86, 2009
Number of pages: 10 Posted: 26 Oct 2009
Bradley T. Borden
Brooklyn Law School
Downloads 101 (211,071)

Abstract:

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

52.

Considering Tax Expenditures in State Budget Deliberations

Number of pages: 16 Posted: 22 Nov 2009
Bradley T. Borden
Brooklyn Law School
Downloads 100 (208,216)

Abstract:

tax expenditure, budget gap, tax exemptions

53.

From Allocations to Series LLCs: 2011’s Partnership Tax Articles

Tax Notes, Vol. 134, p. 1433, March 2012, Brooklyn Law School, Legal Studies Paper No. 266
Number of pages: 15 Posted: 13 Mar 2012
Bradley T. Borden
Brooklyn Law School
Downloads 98 (202,740)

Abstract:

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

54.

Do Serial Exchangers Get Cash, with Extra Time to Boot, Under New Letter Ruling?

Journal of Taxation, Vol. 114, March 2011, Brooklyn Law School, Legal Studies Paper No. 225
Number of pages: 14 Posted: 28 Mar 2011
Kelly E. Alton, Bradley T. Borden and Alan S. Lederman
Nationwide Exchange Services, Brooklyn Law School and Akerman, Senterfitt
Downloads 97 (209,665)

Abstract:

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

55.

A Win-Win Proposal for Analyzing Profits-Only Partnership Interests

Tax Notes, Vol. 121, No. 1, 2008
Number of pages: 15 Posted: 06 Oct 2008 Last Revised: 19 Oct 2008
Bradley T. Borden
Brooklyn Law School
Downloads 96 (216,813)

Abstract:

56.

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 E. Rappaport
Brooklyn Law School and Independent
Downloads 93 (147,451)

Abstract:

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

57.

Goliath Versus Goliath in High-Stakes MBS Litigation

Bradley T. Borden and David J. Reiss, Goliath Versus Goliath in High-Stakes MBS Litigation, Westlaw Journal Securities Litigation & Regulation (September 4, 2013) , Brooklyn Law School, Legal Studies Paper No. 356
Number of pages: 5 Posted: 10 Sep 2013
Bradley T. Borden and David J. Reiss
Brooklyn Law School and Brooklyn Law School
Downloads 89 (216,813)

Abstract:

mortgage, MBSA, Mortgage-backed securities, securities litigation, monoline insurers, securitization, origination, rating agencies, sponsors, misrepresentation

58.

Sales of Church Real Property to Parishioners

24 Tax’N Exempts 3 (July/Aug. 2012), Brooklyn Law School, Legal Studies Paper No. 291,
Number of pages: 16 Posted: 22 Aug 2012
Bradley T. Borden and Katherine E. David
Brooklyn Law School and Strasburger & Price LLP
Downloads 87 (230,832)

Abstract:

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

59.

Taxing Shared Economies of Scale

Baylor Law Review, Vol. 61, p. 721, 2009
Number of pages: 62 Posted: 27 Aug 2009 Last Revised: 06 Dec 2009
Bradley T. Borden
Brooklyn Law School
Downloads 82 (227,606)

Abstract:

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

60.

Counterintuitive Tax Revenue Effect of REIT Spinoffs

Tax Notes, Vol. 146, p. 381, No. 381, January 2015, Brooklyn Law School, Legal Studies Paper No. 402
Number of pages: 8 Posted: 04 Feb 2015
Bradley T. Borden
Brooklyn Law School
Downloads 81 (196,255)

Abstract:

real estate investment trust, REIT, corporate-tax-base erosion, foreign investment in U.S. real property, tax-exempt investment in real property, REIT spinoff, REIT conversion

61.

Dirt Lawyers and Dirty REMICs: A Debate

Probate & Property, Volume 27, No 3 © 2013, Brooklyn Law School, Legal Studies Paper No. 361,
Number of pages: 11 Posted: 29 Nov 2013 Last Revised: 13 Oct 2014
David J. Reiss, Bradley T. Borden and Joshua Stein
Brooklyn Law School, Brooklyn Law School and Joshua Stein PLLC
Downloads 78 (234,107)

Abstract:

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

62.

Cleaning Up the Financial Crisis of 2008: Prosecutorial Discretion or Prosecutorial Abdication?

BNA Criminal Law Reporter, March 2013, Brooklyn Law School, Legal Studies Paper No. 331
Number of pages: 6 Posted: 22 Mar 2013
Bradley T. Borden and David J. Reiss
Brooklyn Law School and Brooklyn Law School
Downloads 76 (229,291)

Abstract:

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

63.

PIP Factors: Examine with Low Expectations

Tax Management Real Estate Journal, Vol. 26, p. 31, 2010
Number of pages: 20 Posted: 13 Apr 2010
Bradley T. Borden
Brooklyn Law School
Downloads 71 (261,802)

Abstract:

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

64.

Section 179(f) Deductions and Recapture of Costs of Qualified Real Property

Journal of Taxation, Vol 120, No 4, 2014, Brooklyn Law School, Legal Studies Paper No. 295
Number of pages: 13 Posted: 08 Feb 2014 Last Revised: 22 May 2014
Bradley T. Borden and Cali Lieberman
Brooklyn Law School and Independent
Downloads 66 (193,839)

Abstract:

Section 179, section 179(f), qualified leasehold improvement property, qualified restaurant property, qualified retail improvement property, section 1245 recapture, section 1231 gain

65.

Are Related-Party Acquisitions in Anticipation of Exchange Technically and Theoretically Valid?

Journal of Taxation, Vol. 120, No. 52, 2014, Brooklyn Law School, Legal Studies Paper No. 299
Number of pages: 22 Posted: 05 Mar 2014 Last Revised: 22 May 2014
Bradley T. Borden, Alan S. Lederman and Kelly E. Alton
Brooklyn Law School, Akerman, Senterfitt and Nationwide Exchange Services
Downloads 55 (263,896)

Abstract:

Section 1031, section 1031(f), related-party exchanges, North Central, acquisition in anticipation of exchange, exchange program

66.

Quantitative Model for Measuring Line-Drawing Inequity

98 Iowa L. Rev. 971 (2013), Brooklyn Law School, Legal Studies Paper No. 273
Number of pages: 70 Posted: 01 Apr 2012 Last Revised: 03 Mar 2013
Bradley T. Borden
Brooklyn Law School
Downloads 49 (307,984)

Abstract:

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

67.

Navigating State-Law Formalities and Tax-Law Forms of Partnership and LLC Reorganizations

16 Bus. Ent. 4, 2014, Brooklyn Law School, Legal Studies Paper No. 390
Number of pages: 22 Posted: 27 Aug 2014
Bradley T. Borden
Brooklyn Law School
Downloads 48 (263,896)

Abstract:

Partnership, LLC, merger and divisions of partnerships, partnership consolidation, partnership merger, LLC consolidation, LLC merger, holding period, inside basis, outside basis

68.

Dirty REMICs, Revisited

Bradley T. Borden & David J. Reiss, “Dirty REMICs, Revisited,” Probate & Property (2013 Forthcoming), Brooklyn Law School, Legal Studies Paper No. 347,
Number of pages: 5 Posted: 20 Jul 2013 Last Revised: 13 Oct 2014
David J. Reiss and Bradley T. Borden
Brooklyn Law School and Brooklyn Law School
Downloads 47 (319,060)

Abstract:

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

69.

To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot

Taxation News Quarterly, A.B.A. Sec, Vol. 34, No. 1, 2015, Brooklyn Law School, Legal Studies Paper No. 412
Number of pages: 10 Posted: 13 May 2015
Brooklyn Law School, Boston University - School of Law, University of Florida - Levin College of Law and University of Oregon School of Law
Downloads 36 (302,795)

Abstract:

Section 1031, like-kind exchange, like-kind property, lock-in effect

70.

Section 1031 Exchanges: Death of a Related-Party Exchange — Did ‘Butler’ Do It?

Daily Tax Report Journal, Vol. 75, No. 1, 2015, Brooklyn Law School, Legal Studies Paper No. 408
Number of pages: 5 Posted: 26 Apr 2015
Bradley T. Borden and Alan S. Lederman
Brooklyn Law School and Akerman, Senterfitt
Downloads 31 (327,901)

Abstract:

Section 1031 exchange, section 1031(f), related-party exchange, like-kind exchange, equipment exchange, program exchange

71.

Notable Partnership Articles from 2013

Tax Notes, Vol. 143, p. 1513, 2014, Brooklyn Law School, Legal Studies Paper No. 389
Number of pages: 12 Posted: 26 Aug 2014
Bradley T. Borden
Brooklyn Law School
Downloads 29 (349,460)

Abstract:

Partnership, allocation of partnership liabilities, publicly traded partnership, partnership distributions, limited partner, self-employment tax, flp discounts, sales of partnership interests

72.

North Central and the Expansion of Code Sec. 1031(f) Related-Party Exchange Rules

Journal of Passthrough Entities, Vol. 18, p. 19, May-June 2015, Brooklyn Law School, Legal Studies Paper No. 417
Number of pages: 5 Posted: 12 Jun 2015 Last Revised: 24 May 2016
Bradley T. Borden
Brooklyn Law School
Downloads 16 (366,560)

Abstract:

Section 1031 exchange, section 1031(f), related-party exchange, like-kind exchange, equipment exchange, program exchange

73.

Malulani and the Entrenchment of Mechanical Analysis of Related-Party Exchange Rules

Journal of Passthrough Entities, Vol. 20, Pg. 15, 2017, Brooklyn Law School, Legal Studies Paper No. 505
Number of pages: 7 Posted: 10 May 2017
Bradley T. Borden
Brooklyn Law School
Downloads 0 (483,901)

Abstract:

Section 1031 exchange, related-party exchange, section 1031(f)(4)

74.

It's a Bird, It's a Plane, No, It's a Board-Managed LLC!

Bus. L. Today, No. 7, (Mar. 2017), Brooklyn Law School, Legal Studies Paper No. 488
Number of pages: 5 Posted: 25 Mar 2017
Bradley T. Borden, Christine Hurt and Thomas E. Rutledge
Brooklyn Law School, Brigham Young University - J. Reuben Clark Law School and Stoll Keenon Ogden PLLC
Downloads 0 (363,038)

Abstract:

LLC, limited liability company, board-managed LLC, member-managed LLC, manager-managed LLC, corporification

75.

Bartell and the Expansion of Facilitated Exchanges

Journal of Passthrough Entities, Vol. 20, Pg. 13, 2017, Brooklyn Law School, Legal Studies Paper No. 479
Number of pages: 6 Posted: 26 Jan 2017
Bradley T. Borden
Brooklyn Law School
Downloads 0 (458,203)

Abstract:

Section 1031 exchange, improvements exchange, Rev. Proc. 2000-37, Rev. Proc. 2004-51, section 1031 reverse exchange, title-parking exchange

76.

Expected-Cost Analysis as a Tool for Optimizing Tax Planning and Reporting

Real Estate Taxation, Vol. 44, pg. 21, (4th Quarter 2016), Brooklyn Law School, Legal Studies Paper No. 478
Number of pages: 53 Posted: 19 Jan 2017
Bradley T. Borden and Ken H. Maeng
Brooklyn Law School and Independent
Downloads 0 (402,880)

Abstract:

Partnership, Bramblett, Substantial Understatement Penalty, Condominium Conversion, Dealer Property, Capital Gains

77.

Equity Structure of Noncorporate Entities

Real Estate Finance Journal, Vol. 31, pg. 35, 2016, Brooklyn Law School, Legal Studies Paper No. 472
Number of pages: 66 Posted: 11 Oct 2016
Bradley T. Borden
Brooklyn Law School
Downloads 0 (263,896)

Abstract:

Partnership, limited liability company, LLC, profit allocation, distribution waterfall, time value of money, IRR, XIRR, net present value, future value, internal rate of return, hurdle rate, allocation-dependent equity structure, distribution-dependent equity structure

78.

Code Sec. 1031 Drop-Swap Cash-Outs and Unrecaptured Section 1250 Gain

Journal of Passthrough Entities, Vol. 19, p 27, September-October 2016, Brooklyn Law School, Legal Studies Paper No. 468
Number of pages: 12 Posted: 21 Sep 2016
Bradley T. Borden
Brooklyn Law School
Downloads 0 (295,200)

Abstract:

Section 1031 exchange, section 1250 recapture, unrecaptured section 1250 gain, drop-and-swap, swap-and-drop, drop-swap cash-out, partnership installment note sale

79.

Navigating the Confluence of Code Secs. 1031 and 1250

Journal of Passthrough Entities, Vol. 19, p. 25, 2016, Brooklyn Law School, Legal Studies Paper No. 455
Number of pages: 7 Posted: 24 May 2016 Last Revised: 01 Jun 2016
Bradley T. Borden
Brooklyn Law School
Downloads 0 (285,683)

Abstract:

Section 1031 Exchange, Section 1250 Recapture, Unrecaptured Section 1250 Gain

80.

Proposed Anti-Fee Waiver Regulations: A Blueprint for Waiving Fees?

Tax Management Memo, Vol. 57, p. 87, 2016, Brooklyn Law School, Legal Studies Paper No. 446
Number of pages: 18 Posted: 12 Mar 2016 Last Revised: 24 May 2016
Bradley T. Borden, Douglas L. Longhofer and Lena A Smith
Brooklyn Law School, Ernst & Young LLP - Washington, D.C. Office and Debevoise & Plimpton - New York Office
Downloads 0 (321,875)

Abstract:

Partner capacity, non-partner capacity, profits interest for services, section 707, fee waivers, private equity funds, real estate funds, profits-only interests, Rev. Proc. 93-27

81.

Code Section 1031 Swap-and-Drops Thirty Years after Magneson

Journal of Passthrough Entities, Vol. 19, p. 11, 2016, Brooklyn Law School, Legal Studies Paper No. 441
Number of pages: 8 Posted: 01 Feb 2016
Bradley T. Borden
Brooklyn Law School
Downloads 0 (184,375)

Abstract:

Section 1031 exchange, drop and swap exchanges, drop and swap exchanges, Bolker, Magneson, 1031 and proximate business transactions

82.

XIRR Guessing Games and Distribution Waterfalls

Business Law Today, January 2016, Brooklyn Law School, Legal Studies Paper No. 435
Number of pages: 8 Posted: 28 Jan 2016
Bradley T. Borden
Brooklyn Law School
Downloads 0 (310,726)

Abstract:

Partnership, profit allocation, distribution waterfall, time value of money, IRR, XIRR, net present value, future value, internal rate of return, hurdle rate, IRR hurdle, preferred return

83.

Maximizing Capital Gains in Real Estate Transactions

N.Y.U. 73d Ins. Fed. Tax’n (2015), Brooklyn Law School, Legal Studies Paper No. 436,
Number of pages: 75 Posted: 28 Jan 2016 Last Revised: 03 Feb 2016
Bradley T. Borden and James M Lowy
Brooklyn Law School and Independent
Downloads 0 (165,742)

Abstract:

capital gain, capital loss, ordinary income, section 1250 recapture, section 1231 recapture, Bramblett, section 724, section 735, section 707, section 1239, section 453(g)

84.

Code Section 1031 Drop-and-Swaps Thirty Years after Bolker

Journal of Passthrough Entities, Vol. 18, Pg. 21, 2015, Brooklyn Law School, Legal Studies Paper No. 424
Number of pages: 7 Posted: 24 Oct 2015
Bradley T. Borden
Brooklyn Law School
Downloads 0 (192,553)

Abstract:

Section 1031 exchange, drop and swap exchanges, Bolker, Magneson, 1031, proximate business transactions