Alan S. Lederman

Akerman, Senterfitt

Counsel

One Southeast Third Avenue

25th Floor

Miami, FL 33131-1714

United States

SCHOLARLY PAPERS

10

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Scholarly Papers (10)

1.

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
NES Financial, Brooklyn Law School and Akerman, Senterfitt
Downloads 452 (64,411)

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

2.

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 320 (96,193)

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

3.

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 228 (137,196)

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section 1031, like-kind exchange, improvements exchange

4.

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 164 (185,464)
Citation 1

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related-party like-kind exchange, Teruya Brothers

5.

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 107 (258,883)

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

6.

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 82 (307,569)

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

7.

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 54 (383,823)

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

8.

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 22 (521,909)

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

9.

Proposed Regulations on the Tax Treatment of Private Annuities Would Generally Make them Unattractive

Journal of Taxation, Vol. 106, p. 175, March 2007
Posted: 01 Jul 2008
Alan S. Lederman
Akerman, Senterfitt

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10.

U.S. Sales of Offshore Insurance to Foreigners Streamlined But Issues Remain

Journal of Taxation, Vol. 104, p. 171, March 2006
Posted: 25 May 2006
Alan S. Lederman
Akerman, Senterfitt

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