Bradley T. Borden

Brooklyn Law School

Professor of Law

250 Joralemon Street

Brooklyn, NY 11201

United States

http://www.brooklaw.edu

SCHOLARLY PAPERS

121

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Top 1,595

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35,795

TOTAL CITATIONS
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Top 41,679

in Total Papers Citations

9

Scholarly Papers (121)

1.

S-Corporation Cash-Out Break-Ups and Code Sec. 1031 Exchanges

Journal of Passthrough Entities, Vol. 21, p. 21, 2018, Brooklyn Law School, Legal Studies Paper No. 570
Number of pages: 6 Posted: 17 Oct 2018
Bradley T. Borden
Brooklyn Law School
Downloads 1,722 (20,879)

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section 1031, S-corporations, S-corporation divisions, nonrecognition, gain deferral, drop-and-swap, swap-and-drop

2.

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 1,289 (32,167)

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

3.

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 1,150 (37,841)

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

4.

Interest Dilution as Contribution-Default Remedy in LLCs and Partnerships

Nottingham Insolvency & Business Law e-Journal, Vol. 6, p. 180, 2018, Brooklyn Law School, Legal Studies Paper No. 572
Number of pages: 22 Posted: 17 Oct 2018
Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and University of Central Missouri
Downloads 1,020 (45,151)

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5.

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 927 (51,484)

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

6.

Choice-of-Entity Decisions Under the New Tax Act

Law Notes, Forthcoming, Brooklyn Law School, Legal Studies Paper No. 550
Number of pages: 8 Posted: 08 Feb 2018 Last Revised: 29 May 2018
Bradley T. Borden
Brooklyn Law School
Downloads 922 (51,940)
Citation 1

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Qualified Business Income, Specified Service Trade or Business, Choice of Entity, Corporate Tax Rate

7.

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 723 (71,899)

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

8.

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 702 (74,666)
Citation 1

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

9.

Ten Reasons to Prefer Tax Partnerships Over S-Corporations

NY Business Law Journal, Vol. 22, No. 2, p 47, Winter 2018, Brooklyn Law School, Legal Studies Paper No. 584
Number of pages: 9 Posted: 15 Jan 2019
Bradley T. Borden
Brooklyn Law School
Downloads 700 (74,968)

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10.

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 670 (79,182)

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

11.

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 659 (80,876)

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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

12.

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 628 (86,156)

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

13.

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, Cornell University - Law School and Independent
Downloads 579 (95,338)

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

14.

Related-Party Like-Kind Exchanges

Tax Notes, Vol. 115, p. 467, April 30, 2007
Number of pages: 28 Posted: 02 May 2007
Kelly E. Alton, Bradley T. Borden and Alan S. Lederman
NES Financial, Brooklyn Law School and Akerman, Senterfitt
Downloads 565 (98,390)

Abstract:

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

15.

Income-Based Effective Tax Rates and Choice-of-Entity Considerations Under the 2017 Tax Act

Brooklyn Law School, Legal Studies Paper No. 562
Number of pages: 32 Posted: 15 Jul 2018 Last Revised: 07 Sep 2021
Bradley T. Borden
Brooklyn Law School
Downloads 504 (113,239)

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Choice of entity, organizational form, passthrough deduction, effective tax rates, corporate tax, section 199A

16.

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 500 (114,323)

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

17.

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 500 (114,323)

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

18.

Code Sec. 1031 after the 2017 Tax Act

Journal of Passthrough Entities, Vol. 21, p. 17, 2018, Brooklyn Law School, Legal Studies Paper No. 561
Number of pages: 13 Posted: 17 May 2018
Bradley T. Borden
Brooklyn Law School
Downloads 471 (122,796)

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Section 1031 exchange, like-kind exchange, unadjusted basis, TCJA, tax cuts and jobs act, exchanges of partnership interests, section 199A, qualified business income

19.

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 465 (124,935)

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

20.

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 460 (126,248)

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partnerships, mergers, divisions, section 1031

21.

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 Cornell University - Law School
Downloads 451 (129,226)

Abstract:

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

22.

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 Cornell University - Law School
Downloads 443 (132,396)

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

23.

Rolling Real Estate Gain into a Qualified Opportunity Fund: Comparison with § 1031

Tax Management Real Estate Journal, Vol. 34, p. 155, (Sep. 5, 2018), Brooklyn Law School, Legal Studies Paper No. 565
Number of pages: 13 Posted: 06 Sep 2018 Last Revised: 20 Sep 2018
Bradley T. Borden and Alan S. Lederman
Brooklyn Law School and Akerman, Senterfitt
Downloads 433 (135,719)

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qualified opportunity fund, QOF, section 1031, nonrecognition, gain deferral, gain exclusion.

24.

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 420 (140,631)

Abstract:

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

25.

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 Cornell University - Law School
Downloads 401 (148,388)

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

26.

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 401 (148,388)

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section 1031, like-kind exchange, real property exchange

27.

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 University of Central Missouri
Downloads 399 (149,223)

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

28.

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 386 (154,703)

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

29.

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 382 (156,542)

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

30.

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 381 (156,967)

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

31.

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: 01 Oct 2021
Bradley T. Borden
Brooklyn Law School
Downloads 374 (160,226)
Citation 1

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

32.

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 371 (162,163)

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partnership tax allocations, partners’ interests in a partnership

33.

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 371 (161,680)

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

34.

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 360 (167,155)

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

35.

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 358 (168,211)

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

36.

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 352 (171,258)

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

37.

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
NES Financial and Brooklyn Law School
Downloads 350 (172,346)

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

38.

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: 26 Feb 2020
Bradley T. Borden
Brooklyn Law School
Downloads 345 (175,090)

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

39.

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
NES Financial, Brooklyn Law School and Akerman, Senterfitt
Downloads 329 (184,269)

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section 1031, like-kind exchange, improvements exchange

40.

A Financial Analysis of Disguised Sales of Partnership Interests

Tax Notes Federal,Vol. 172, p. 381, (July 2021), Brooklyn Law School, Legal Studies Paper No. 681
Number of pages: 20 Posted: 25 Aug 2021
Brooklyn Law School, University of Central Missouri, Debevoise & Plimpton LLP and Cravath, Swaine & Moore LLP
Downloads 327 (185,494)

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section 1031, drop-and-swap, disguised sale of partnership interest

41.

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 325 (187,274)

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

42.

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 299 (204,066)

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

43.

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 295 (206,984)

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

44.

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 283 (216,092)

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tax partnership, entity classification, subchapter K

45.

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 Lowy
Brooklyn Law School and Independent
Downloads 270 (227,487)

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

46.

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 269 (227,487)

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

47.

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 265 (230,904)

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

48.

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 Cornell University - Law School
Downloads 263 (232,665)

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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

49.

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 258 (237,235)

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

50.

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
Brooklyn Law School, Proskauer Rose LLP and Williams Parker Harrison Dietz & Getzen
Downloads 251 (243,781)

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

51.

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 Cornell University - Law School
Downloads 248 (247,783)

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

52.

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 University of Central Missouri
Downloads 237 (258,059)

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

53.

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 236 (259,095)

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

54.

Section 1031 Exchanges and the 20 Percent Business Deduction under IRC Section 199A

Probate & Property, Vol. 33, No. 58, Sep./Oct. 2019, Brooklyn Law School, Legal Studies Paper No. 611
Number of pages: 7 Posted: 08 Oct 2019
Bradley T. Borden
Brooklyn Law School
Downloads 233 (262,244)

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section 1031, section 199A, tax-free exchange, qualified business income, passthrough deduction

55.

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 223 (273,401)

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

56.

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 218 (279,322)

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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

57.

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 and Bradley T. Borden
University of California, Davis - School of Law and Brooklyn Law School
Downloads 217 (280,656)

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58.

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 215 (283,092)

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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

59.

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 215 (283,092)

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

60.

Partnership-Related Relatedness: Measuring Partners’ Capital Interests and Profits Interests

Brooklyn Law School, Legal Studies Paper No. 608, July 2019
Number of pages: 14 Posted: 22 Jul 2019
Bradley T. Borden
Brooklyn Law School
Downloads 214 (284,367)

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profits interests, related partnership, section 707(b), section 1031, qualified opportunity fund

61.

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 213 (285,655)

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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

62.

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
NES Financial, Brooklyn Law School and Akerman, Senterfitt
Downloads 213 (285,655)
Citation 1

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related-party like-kind exchange, Teruya Brothers

Contribution and Distribution Flexibility and Tax Pass-Through Entities

Florida Tax Review, Vol. 23, p. 349, 2019, Brooklyn Law School, Legal Studies Paper No. 638
Number of pages: 84 Posted: 21 May 2020
Bradley T. Borden and Brett Freudenberg
Brooklyn Law School and Griffith University
Downloads 161 (367,004)

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partnership, allocation, distribution, contribution, capital structure, limited partnership, LLC

Contribution and Distribution Flexibility and Tax Pass-Through Entities

Florida Law Review, Vol. 23, No. 1, 2019: 349-431
Number of pages: 46 Posted: 05 Sep 2020
Brett Freudenberg and Bradley T. Borden
Griffith University - Griffith Business School and Brooklyn Law School
Downloads 51 (777,147)

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Distribution, Small business, tax, integrity, compliance, growth

64.

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 212 (286,937)

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

65.

Basic and Non-Basic Tax Tips for Leasing Lawyers

Practical Real Estate Lawyer, Vol.35, p.48, Jan. 2019, Brooklyn Law School, Legal Studies Paper No. 583
Number of pages: 17 Posted: 07 Jan 2019
Bradley T. Borden
Brooklyn Law School
Downloads 211 (288,219)

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66.

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 209 (290,693)

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passthrough taxation, income distribution, entity taxation, partnership allocations

67.

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 209 (290,693)

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

68.

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 199 (304,180)

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

69.

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 196 (308,463)

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

70.

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 , BYU Law Research Paper No. 17-22
Number of pages: 6 Posted: 25 Mar 2017 Last Revised: 24 Aug 2017
Bradley T. Borden, Christine Hurt and Thomas E. Rutledge
Brooklyn Law School, Southern Methodist University - Dedman School of Law and Stoll Keenon Ogden PLLC
Downloads 194 (311,415)

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

71.

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 194 (311,415)

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

Interest Dilution and Damages as Contribution-Default Remedies in Failing LLCs and Partnerships

Business Law Today (Nov. 2018), Brooklyn Law School, Legal Studies Paper No. 578
Number of pages: 5 Posted: 14 Dec 2018
Bradley T. Borden and Thomas E. Rutledge
Brooklyn Law School and Stoll Keenon Ogden PLLC
Downloads 166 (357,328)

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Interest Dilution and Damages as Contribution-Default Remedies in Failing LLCs and Partnerships

Business Law Today, Nov. 6, 2018
Number of pages: 4 Posted: 12 Dec 2018 Last Revised: 13 Dec 2018
Bradley T. Borden and Thomas E. Rutledge
Brooklyn Law School and Stoll Keenon Ogden PLLC
Downloads 26 (990,447)

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73.

Wrapped Nonrecognition: Code Sec. 1031 Exchanges Within Qualified Opportunity Funds

Journal of Passthrough Entities, Vol. 22, p. 37, Sept.-Oct. 2019, Brooklyn Law School, Legal Studies Paper No. 619
Number of pages: 8 Posted: 04 Nov 2019
Bradley T. Borden
Brooklyn Law School
Downloads 182 (330,063)

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section 1031, section 1400Z-2, qualified opportunity zones, qualified opportunity funds, QOF, QOZB, like-kind exchange, tax-free exchange

74.

Twenty Things Real Estate Attorneys Can Do to Not Mess Up a Section 1031 Exchange (Part I: Items 1-10)

The Practical Lawyer, Vol. 34, p. 15, (May 2020), Brooklyn Law School, Legal Studies Paper No. 639
Number of pages: 10 Posted: 08 Jun 2020
Bradley T. Borden
Brooklyn Law School
Downloads 179 (334,951)

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section 1031, qualified intermediary, like-kind exchange

75.

Twenty Things Real Estate Attorneys Can Do to Not Mess Up a Section 1031 Exchange (Part 2: Items 11–20)

The Practical Tax Lawyer, Vol. 36, p. 3, (Sep. 2020), Brooklyn Law School, Legal Studies Paper No. 648
Number of pages: 9 Posted: 28 Oct 2020
Bradley T. Borden
Brooklyn Law School
Downloads 178 (336,670)

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76.

Boundaries of the Prediction Model in Tax Law's Substantial Authority

71 Tax Law. 33, Brooklyn Law School, Legal Studies Paper No. 518
Number of pages: 60 Posted: 24 Aug 2017 Last Revised: 09 Sep 2021
Bradley T. Borden and Sang Lee
Brooklyn Law School and Ernst & Young LLP
Downloads 174 (343,430)

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Substantial authority, substantial understatement penalty, tax compliance, risk of audit, audit risk, likelihood of matter being raised on audit

77.

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 171 (348,668)

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

78.

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 Cornell University - Law School
Downloads 168 (354,069)

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

79.

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 165 (359,558)

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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

80.

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 Cornell University - Law School
Downloads 164 (361,490)

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

81.

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 163 (363,414)

Abstract:

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

82.

Investing Section 1231 Gain in Qualified Opportunity Zones

Tax Management Real Estate Journal, Vol. 35, p. 7, 2019, Brooklyn Law School, Legal Studies Paper No. 607
Number of pages: 6 Posted: 11 Jul 2019
Bradley T. Borden
Brooklyn Law School
Downloads 162 (367,195)

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QOF, opportunity zone, opportunity fund, section 1231 gain, section 1231 loss

83.

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 160 (369,119)

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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

84.

Code Sec. 1031, the Final Code Sec. 199A Regulations, Bonus Depreciation Proposed Regulations, and Ozone Drop-Swap Cash-Outs

Journal of Passthrough Entities, Vol. 22, p. 19, Jan - Feb 2019, Brooklyn Law School, Legal Studies Paper No. 587
Number of pages: 9 Posted: 19 Feb 2019
Bradley T. Borden
Brooklyn Law School
Downloads 153 (383,150)
Citation 1

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85.

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 147 (398,150)

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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

86.

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
Cornell University - Law School, Brooklyn Law School and Joshua Stein PLLC
Downloads 145 (402,545)
Citation 2

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

87.

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
NES Financial, Brooklyn Law School and Akerman, Senterfitt
Downloads 142 (407,092)
Citation 1

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

88.

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 141 (409,356)

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

89.

Considering Tax Expenditures in State Budget Deliberations

Number of pages: 16 Posted: 22 Nov 2009
Bradley T. Borden
Brooklyn Law School
Downloads 138 (416,345)

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tax expenditure, budget gap, tax exemptions

90.

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 137 (418,675)

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

91.

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 135 (423,555)

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

92.

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 NES Financial
Downloads 127 (446,894)

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

93.

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 David
Brooklyn Law School and Strasburger & Price LLP
Downloads 124 (452,396)

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

94.

COVID-19 and Section 1031: Anticipating IRS Extension Relief

Brooklyn Law School, Legal Studies Paper No. 630, April 2020
Number of pages: 4 Posted: 09 Apr 2020 Last Revised: 10 Apr 2020
Bradley T. Borden
Brooklyn Law School
Downloads 111 (491,773)

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section 1031, COVID-19, coronavirus, 45-day identification period, 180-day exchange period

95.

Dialogue Debunking the Section 1031 Holding Period Myth

Tax Notes Federal, V. 179, p. 43, (Apr. 3, 2023), Brooklyn Law School, Legal Studies Paper No. 739
Number of pages: 14 Posted: 10 May 2023
Bradley T. Borden
Brooklyn Law School
Downloads 108 (501,745)

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section 1031, tenancy-in-common, drop-and-swap, qualified-use requirement, investment purpose, held for productive use in a trade or business

96.

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 108 (501,745)

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97.

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 Maeng
Brooklyn Law School and Independent
Downloads 107 (505,130)

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

98.

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
Cornell University - Law School and Brooklyn Law School
Downloads 107 (505,130)

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

99.

Fixed-Price Put Options Undermine Section 1031 Treatment of Tenant-in-Common Interests

175 Tax Notes Federal 1989 June 27, 2022, Brooklyn Law School, Legal Studies Paper No. 716
Number of pages: 17 Posted: 25 Aug 2022
Bradley T. Borden
Brooklyn Law School
Downloads 101 (526,440)

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section 1031, tenancy-in-common, drop-and-swap, put options, fixed-price put options

100.

Property Contribution and Basis Issues in Pass-Through Opportunity Funds

Tax Mtg. Real Est. J., V. 34, p. 243, December 2018, Brooklyn Law School, Legal Studies Paper No. 577
Number of pages: 20 Posted: 13 Dec 2018
Bradley T. Borden and Alan S. Lederman
Brooklyn Law School and Akerman, Senterfitt
Downloads 97 (540,809)

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qualified opportunity fund, QOF, section 1031, nonrecognition, gain deferral, gain exclusion

101.

The Section 1031 Qualified-Use Requirement

Brooklyn Law School, Legal Studies Paper No. 765, Brooklyn Journal of Corporate, Financial & Commercial Law, Vol. 18, p. 497 (2024)
Number of pages: 90 Posted: 02 Apr 2024
Bradley T. Borden
Brooklyn Law School
Downloads 94 (551,879)

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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

102.

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: 13 Sep 2021
Bradley T. Borden, Douglas L. Longhofer and Lena Smith
Brooklyn Law School, University of Central Missouri and Debevoise & Plimpton - New York Office
Downloads 92 (559,484)

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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

103.

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 91 (563,190)

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

104.

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 91 (563,190)

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

105.

Rethinking Book-Tax Disparities and Partnership Distributions

Tax Notes Federal, Vol. 170, p. 711, (Feb. 1, 2021), Brooklyn Law School, Legal Studies Paper No. 673
Number of pages: 19 Posted: 29 Apr 2021
Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and University of Central Missouri
Downloads 88 (575,077)

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partnership distribution, section 704(c), section 751

106.

Refuting the Notion of a General Holding Period Requirement for Section 1031

The Practical Real Estate Lawyer, Vol. 39, pg. 21, 2023, Brooklyn Law School, Legal Studies Paper No. 751
Number of pages: 14 Posted: 20 Oct 2023
Bradley T. Borden
Brooklyn Law School
Downloads 85 (587,214)

Abstract:

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section 1031, tenancy-in-common, drop-and-swap, qualified-use requirement, investment purpose, held for productive use in a trade or business

107.

Quantitative Prediction Model of Tax Law's Substantial Authority

Tax Law, 2018 Forthcoming, Brooklyn Law School, Legal Studies Paper No. 547
Number of pages: 49 Posted: 22 Jan 2018 Last Revised: 07 Sep 2021
Bradley T. Borden and Sang Lee
Brooklyn Law School and Ernst & Young LLP
Downloads 85 (587,214)

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Substantial authority, substantial understatement penalty, tax compliance, risk of audit, audit risk, likelihood of matter being raised on audit, vertical substantiality, horizontal substantiality

108.

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 83 (595,764)

Abstract:

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

109.

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 82 (599,994)

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

110.

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 79 (613,048)

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

111.

Universal Deadline Extensions Draw Attention to Section 1031 Periods

Tax Notes Federal, Vol. 167, p. 601, (Apr. 27, 2020), Brooklyn Law School, Legal Studies Paper No. 636
Number of pages: 14 Posted: 11 May 2020
Bradley T. Borden
Brooklyn Law School
Downloads 74 (635,369)

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section 1031, covid-19, coronavirus, 45-day identification period, 180-day exchange period

112.

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 74 (635,369)

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

113.

The Section 1031 Exchange Requirement

Brooklyn Journal of Corporate; Financial & Commercial Law, Vol 18, p. 407, (2024), Brooklyn Law School, Legal Studies Paper No. 762
Number of pages: 90 Posted: 28 Feb 2024
Bradley T. Borden
Brooklyn Law School
Downloads 71 (649,631)

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section 1031, tenancy-in-common, drop-and-swap, qualified-use requirement, investment purpose, held for productive use in a trade or business

114.

Like-Kind Exchanges of Timber Rights

Journal of Passthrough Entities, Vol. 20, Pg. 27, 2017, Brooklyn Law School, Legal Studies Paper No. 522
Number of pages: 5 Posted: 14 Sep 2017
Bradley T. Borden
Brooklyn Law School
Downloads 69 (659,286)

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Section 1031 exchange, exchange of timber rights

115.

Effect of IRS Nonacquiesence on Tax Planning and Reporting

Journal of Passthrough Entities, Vol. 21, p. 19, 2018, Brooklyn Law School, Legal Studies Paper No. 546
Number of pages: 6 Posted: 09 Jan 2018
Bradley T. Borden
Brooklyn Law School
Downloads 68 (664,168)
Citation 1

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Section 1031 exchange, improvements exchange, non-safe harbor reverse exchange, IRS nonacquiesence

116.

Tax-Law Analysis 

Brooklyn Law School, Legal Studies Paper No. 777
Number of pages: 23 Posted: 23 Jul 2024
Bradley T. Borden
Brooklyn Law School
Downloads 67 (669,152)

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117.

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 62 (695,209)

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

118.

The IRS’s Position on Section 1031 Straddle Exchanges Is Half Wrong

Brooklyn Law School, Legal Studies Paper No. 764, Tax Notes Federal, Vol. 181, p. 1193, (Nov. 13, 2023)
Number of pages: 15 Posted: 27 Mar 2024
Bradley T. Borden
Brooklyn Law School
Downloads 60 (706,139)

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section 1031, liability relief, installment sale, straddle exchanges

119.

TICnerships

Brooklyn Journal of Corporate, Financial & Commercial Law, Vol. 18, p. 587, 2024, Brooklyn Law School, Legal Studies Paper No. 775
Number of pages: 103 Posted: 02 Jul 2024
Bradley T. Borden
Brooklyn Law School
Downloads 45 (800,402)

Abstract:

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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

120.

Tax-Law Analysis Applied to Section 1031 Exchanges & Proximate Business Transactions

Brooklyn Law School, Legal Studies Paper No. 776
Number of pages: 35 Posted: 23 Jul 2024
Bradley T. Borden and Brooklyn Law School Submitter
Brooklyn Law School and affiliation not provided to SSRN
Downloads 39 (845,403)

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121.

Like-Kind Exchange Deadlines That Fall on Weekends and Holidays

Tax Notes Federal, Vol.181, p. 261, (Oct. 9, 2023), Brooklyn Law School, Legal Studies Paper No. 759
Number of pages: 11 Posted: 17 Jan 2024
Bradley T. Borden
Brooklyn Law School
Downloads 24 (981,612)

Abstract:

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section 1031, tenancy-in-common, drop-and-swap, qualified-use requirement, investment purpose, held for productive use in a trade or business