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section 1031, S-corporations, S-corporation divisions, nonrecognition, gain deferral, drop-and-swap, swap-and-drop
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
Qualified Business Income, Specified Service Trade or Business, Choice of Entity, Corporate Tax Rate
theory of the firm, agency costs, partnership taxation, aggregate taxation, carried interests, profit interests, subchapter k, partnership history, commenda, compagnia
profits-only partnership interest, section 707(a)(2), carried interest, compensation
tax-exempt organization, limited liability company, choice of entity, section 501(c)(3)
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
Partnership, profit allocation, distribution waterfall, time value of money, IRR, XIRR, net present value, future value, internal rate of return, hurdle rate
show me the note, foreclosure, non-judicial foreclosure, judicial foreclosure, deed of trust, mortgage, note
section 1031, like-kind exchange, tax-free exchange, related-party exchange, section 1031(f), tax-free swap
Choice of entity, organizational form, passthrough deduction, effective tax rates, corporate tax, section 199A
tenancy-in-common interests, 1031 exchange, TIC offerings
Section 1031 exchange, drop and swap exchanges, drop and swap exchanges, Bolker, Magneson, 1031 and proximate business transactions
Section 1031 exchange, like-kind exchange, unadjusted basis, TCJA, tax cuts and jobs act, exchanges of partnership interests, section 199A, qualified business income
partners' interests in the partnership, tax partnerships, partnership tax allocations
partnerships, mergers, divisions, section 1031
mortgage-backed securities, MBS, Real Estate Mortgage Investment Conduit, REMIC, dirt lawyers
mortgage-backed securities, MBS, Real Estate Mortgage Investment Conduit, REMIC, beneficial ownership
qualified opportunity fund, QOF, section 1031, nonrecognition, gain deferral, gain exclusion.
partnership taxation, tax partnership, check-the-box regulations
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
like-kind property, partnership distribution, anti-mixing-bowl rules, section 704(c)
partnership allocations, section 704(b), theory of the firm, tax-item transactions
qualified tax partnership, tax partnership, section 761, section 761 election, interdependence test
Section 1031 exchange, drop and swap exchanges, Bolker, Magneson, 1031, proximate business transactions
real estate investment trust, REIT, corporate-tax-base erosion, foreign investment in U.S. real property, tax-exempt investment in real property
partnership tax allocations, partners’ interests in a partnership
section 1031, tax-free exchange, build-to-suit exchange, leasehold improvements exchange, related-party exchange
Equity, Equality, Section 1031, Like-Kind Exchange, Tax-Free Exchange, Like-Kind Property
section 1031, like-kind exchanges, partnerships, corporations, mergers, divisions
section 1031, like-kind exchange, real property exchange, personal property exchange
Section 1031, like-kind exchanges, art exchanges, collectibles, qualified intermediary
section 1031, like-kind exchange, improvements exchange
section 1031, drop-and-swap, disguised sale of partnership interest
Christopher Columbus Langdell, case-study method, client-file method, Socratic method, legal education, legal education reform, experiential learning
partnership merger, partnership division, partnership consolidation, LLC merger and division, assets-up merger, assets-over merger
tax partnership, net present value, internal rate of return, cash flow projections, aggregate versus entity, valuation of tax partership interests
tax partnership, entity classification, subchapter K
section 1031, vacation homes, second homes, principal residence, like-kind exchange, tax-free exchange
capital gain, capital loss, ordinary income, section 1250 recapture, section 1231 recapture, Bramblett, section 724, section 735, section 707, section 1239, section 453(g)
tenancy in common, open corporation, close corporation, section 1031, separation of ownership and management
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
Capital gain, gain bifurcation, real estate development, Bramblett structure, ordinary income
section 1031, section 199A, tax-free exchange, qualified business income, passthrough deduction
Peracchi, IRC 357(c), IRC 357(d), corporate formation, contribution of note to corporation
section 1031, like-kind exchange, qualified intermediary, qualified trust, qualified escrow account, bankruptcy, QI failure
foreclosure, section 108, cod income, doi income, section 1031, tax-free exchange, like-kind exchange, section 1038
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
reverse exchange, section 1031, title-parking exchange, exchange proceeds, qualified intermediary, exchange accommodation titleholder
Section 1031 exchange, section 1250 recapture, unrecaptured section 1250 gain, drop-and-swap, swap-and-drop, drop-swap cash-out, partnership installment note sale
related-party like-kind exchange, Teruya Brothers
section 1031, like-kind exchange, reverse exchange, real estate exchange
partnership mergers, partnership divisions, section704(c), disguised sale of partnership interests, anti-mixing bowl rules, qualified opportunity zone
partnership, allocation, distribution, contribution, capital structure, limited partnership, LLC
Distribution, Small business, tax, integrity, compliance, growth
profits interests, related partnership, section 707(b), section 1031, qualified opportunity fund
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
passthrough taxation, income distribution, entity taxation, partnership allocations
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
section 704(d), basis loss limitation, outside basis loss limitation, expected value, section 752, share of partnership liabilities, tax partnership, limited liability entity
LLC, limited liability company, board-managed LLC, member-managed LLC, manager-managed LLC, corporification
Section 1031 Exchange, Section 1250 Recapture, Unrecaptured Section 1250 Gain
Section 179, section 179(f), qualified leasehold improvement property, qualified restaurant property, qualified retail improvement property, section 1245 recapture, section 1231 gain
section 1031, section 1400Z-2, qualified opportunity zones, qualified opportunity funds, QOF, QOZB, like-kind exchange, tax-free exchange
section 1031, qualified intermediary, like-kind exchange
Substantial authority, substantial understatement penalty, tax compliance, risk of audit, audit risk, likelihood of matter being raised on audit
entity classification, residual risk, check-the-box regulations, tax corporations, tax partnerships, theory of the firm
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
Financial fraud, prosecutorial discretion, mbs, misrepresentation, fraud, REMIC
QOF, opportunity zone, opportunity fund, section 1231 gain, section 1231 loss
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
mortgage, MBSA, Mortgage-backed securities, securities litigation, monoline insurers, securitization, origination, rating agencies, sponsors, misrepresentation
Section 1031, like-kind exchange, like-kind property, lock-in effect
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
mortgage-backed securities, MBS, Real Estate Mortgage Investment Conduit, REMIC, dirt lawyers, MERS
like-kind exchange, related-party exchange, section 1031
economies of scale, joint-profit, partnership, entity classification
tax expenditure, budget gap, tax exemptions
section 1031, like-kind exchange, qualified intermediary, qualified trust, qualified escrow account, exchange defalcation
Partnership, LLC, merger and divisions of partnerships, partnership consolidation, partnership merger, LLC consolidation, LLC merger, holding period, inside basis, outside basis
Section 1031, section 1031(f), related-party exchanges, North Central, acquisition in anticipation of exchange, exchange program
tax-exempt entity, 501(c)(3) entity, dealer property, unrelated business taxable income, unrelated business income tax
section 1031, COVID-19, coronavirus, 45-day identification period, 180-day exchange period
section 1031, tenancy-in-common, drop-and-swap, qualified-use requirement, investment purpose, held for productive use in a trade or business
Partnership, Bramblett, Substantial Understatement Penalty, Condominium Conversion, Dealer Property, Capital Gains
mortgage-backed securities, MBS, Real Estate Mortgage Investment Conduit, REMIC, dirt lawyers, Joshua Stein, MERS
section 1031, tenancy-in-common, drop-and-swap, put options, fixed-price put options
qualified opportunity fund, QOF, section 1031, nonrecognition, gain deferral, gain exclusion
Section 1031 exchange, improvements exchange, Rev. Proc. 2000-37, Rev. Proc. 2004-51, section 1031 reverse exchange, title-parking exchange
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
partners' interests in a partnership, PIP, partnership tax allocations
partnership distribution, section 704(c), section 751
Substantial authority, substantial understatement penalty, tax compliance, risk of audit, audit risk, likelihood of matter being raised on audit, vertical substantiality, horizontal substantiality
line-drawing, inequity analysis, Bramblett, inventory, capital asset, section 1221, equity, efficiency
Section 1031 exchange, section 1031(f), related-party exchange, like-kind exchange, equipment exchange, program exchange
Partnership, allocation of partnership liabilities, publicly traded partnership, partnership distributions, limited partner, self-employment tax, flp discounts, sales of partnership interests
section 1031, tenancy-in-common, drop-and-swap, qualified-use requirement, investment purpose, held for productive use in a trade or business, exchange requirement, TICnership
section 1031, covid-19, coronavirus, 45-day identification period, 180-day exchange period
Section 1031 exchange, improvements exchange, non-safe harbor reverse exchange, IRS nonacquiesence
Section 1031 exchange, exchange of timber rights
Section 1031 exchange, related-party exchange, section 1031(f)(4)
section 1031, liability relief, installment sale, straddle exchanges
