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  • October 7, 2009 | New York Law Journal

    Real Estate Securities

    This column continues the discussion of the offer and sale of unregistered tax advantaged securities using t

    1 minute read

  • August 3, 2005 | New York Law Journal

    Real Estate Securities

    This column continues1 our review of the �752 Regulations (752 Regs)2 with a discussion of partner nonrecourse loans, interest guaranties and other types of arrangements

    1 minute read

  • December 1, 2004 | New York Law Journal

    Real Estate Securities

    This column1 continues the analysis of the �752 Regulations' (752 Regs)2 treatment of partnership recourse liabilities with a discussion of reimbursements and their effec

    1 minute read

  • August 4, 2004 | New York Law Journal

    Real Estate Securities

    The February 20041 column discussed the events leading up to the �752 Regulations which adopt rules that coordinate the economic risk of loss analysis (1) to determine the character

    1 minute read

  • December 5, 2007 | New York Law Journal

    Real Estate Securities

    This column will discuss one of the Securities and Exchange Commission's (SEC) proposed revisions to the limited offering exemption as set forth in Regulation D (Reg D) to add the large accred

    1 minute read

  • April 4, 2007 | New York Law Journal

    Real Estate Securities

    According to Charles R. Levun1 - "Partner's Perspective" (Partnership Tax Planning and Practice, No. 208, Feb. 24, 2005) - in response to the difficulties in working with TIC arrang

    1 minute read

  • December 6, 2006 | New York Law Journal

    Real Estate Securities

    This column continues1 the discussion of �1031 with a review of the Internal Revenue Service (IRS) reporting requirements and begins a discussion of technical tax requirements for t

    1 minute read

  • February 2, 2005 | New York Law Journal

    Real Estate Securities

    This column and previous columns1 have discussed the sharing of recourse liabilities under the �752 Regulations2 (752 Regs) with its affect on a partner's basis (outside

    1 minute read

  • February 7, 2007 | New York Law Journal

    Real Estate Securities

    This column continues the discussion of the technical requirements for tenancies-in-common under the Internal Revenue Code. In a href="http://www.law.com/jsp/nylj/PubArticleNY.jsp?id=11653204

    1 minute read

  • February 3, 2010 | New York Law Journal

    Real Estate Securities

    This column concludes the discussion1 of the offer and sale of unregistered tax advantaged securities using the Internet, discussing third party informational services in connection with

    1 minute read