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Last update: Mar 20, 2007
Sullivan & Worcester: New Private Letter Ruling Continuing IRS Approval of &q... May 01, 2005
S&W LLP -> S&W in Print -> S&W Publications -> New Private Letter Ruling Continuing IRS Approval of "TIC" Interests as Replacement Property in Section 1031 Exchanges; New Guidance on Permissible Leasing Activities S&W Publications | News & Views 444 ) frameHeight = frameHeight - 444; document. write( '' ); // -- New Private Letter Ruling Continuing IRS Approval of "TIC" Interests as Replacement Property in Section 1031 Exchanges; New Guidance on Permissible Leasing Activities Tenant in Common
Troutman Sanders: Summer 2004 Jul 01, 2004
Intellectual Property aw. IN THIS ISSUE: Govern Yourself Accordingly: Trademark 101 for the Internet Entrepreneur Connecting the Dots: Strategies for Effective Domain Name Portfolio Management Can Experimental Use Negation Be Relied Upon to Defer Patent Application Filing
Clifford Chance: Back to Basics - part 2 Dec 01, 2002
TB2B i-iii Myint (3) 4/12/02 1:52 pm Page i. Inheritance tax form IHT 205
Clifford Chance: Back to Basics Nov 01, 2002
Inheritance tax form IHT 205. In the first of two articles, Ryan Myint and Shimaela Anwar of Clifford Chance explain how to complete Part A of the form IHT 205 used for excepted estates where there is a personal application
Michael Best & Friedrich: Conditions Under Which IRS Will Rule That a Tenancy-In-... Jul 01, 2002
MBF Article - Conditions Under Which IRS Will Rule That a Tenancy-In-Common in Rental Real Estate Can Qualify for Tax-Free Exchange Treatment Conditions Under Which IRS Will Rule That a Tenancy-In-Common in Rental Real Estate Can Qualify for Tax-Free Exchange Treatment Steven R. BattenbergPhone: (262) 956-6526Fax: (262) 956-6565Email: srbattenberg@mbf-law. com The IRS released Revenue Procedure 2002-22, which provides guidance on whether an undivided fractional interest in rental real estate
Strasburger: Real Estate News Jul 01, 2002
Section 1031 of the Internal Revenue Code provides that any gain or loss realized upon the exchange of investment property for other property of a like-kind may be deferred until the "exchange property" is disposed of in a subsequent taxable transaction. Certain types of "nonqualifying property" are excluded from tax-deferred treatment under Section 1031, including "interests in a partnership." Under certain circumstances, co-owners of property can be treated as partners for tax purposes, even
Michael Best & Friedrich: Land & Resources Update (Summer 2002) Jul 01, 2002
LAND RCES UPDATE - Summer 2002 Summer 2002 Cynthia E. Smith, Editor Conditions Under Which IRS Will Rule That a Tenancy-In-Common in Rental Real Estate Can Qualify for Tax-Free Exchange Treatment [click on title for full article] The IRS released Revenue Procedure 2002-22, which provides guidance on whether an undivided fractional interest in rental real estate will be classified as a tenancy-in-common interest or an interest in a partnership. Certain requirements must be met in order for an
Saul Ewing: "Supreme Court Rules that Federal Tax Lien Can Att... May 01, 2002
Supreme Court Rules that Federal Tax Lien Can Attach to a Spouse's Interest in Property Held as Tenants by the Entireties. In United States v. Craft, the Supreme Court ruled that a federal tax lien can attach to a husband's interest in property held as tenants by the entireties with his wife
Baker Botts: Supreme Court Reports Apr 17, 2002
Just one opinion today, but it’s a real humdinger. Dust off those property flash cards, and take the shrink-wrap off your tax code as we plumb depths of that the age-old question whether a husband’s interests in real estate held as tenants by the entirety with his wife constitutes "property" or "rights to property" within the meaning of 26 U.S.C. § 6321, such that a federal tax lien could attach thereto
Bullivant Houser Bailey: Spring 2001 Apr 01, 2001
Arnold & Porter: The Second Circuit Blesses the CFTC's Tough Stance... Jan 01, 2000
Arnold r LLP - Publication Articles - Financial Regulator's Enforcement and Related Internal Investigations function MM_swapImgRestore() { //v3. x { // Get all content before the match intBefore = tmpContent
"Co-op Transfers by Estates
COOPERATIVES AND CONDOMINIUMS. NY ATTORNEY who has dealt with transfers of co-op apartments by estates, trusts or other entities has encountered the last-minute scrambling that regularly occurs in order to satisfy the co-op's transfer agent or the purchaser's counsel that the seller has the right and authority to convey good title to the co-op shares and proprietary lease
8/02 Riker Danzig Tax UPDATE
Our experience with estate and gift tax audits has shown that IRS examiners are beginning to routinely ask to see "Crummey" withdrawal notices to support the qualification of a gift to a trust for the annual gift tax exclusion. This should be done every year in which gifts are made to the trust
New Payment Security
By James E. Acret Thelen Reid & Priest LLP Following is a summary of recently enacted legislation that will affect the construction industry in California: Architects Must Provide Their Addresses Every architect shall file with the California Architects Board his or her current mailing address and the proper name and address of the business entity through which his or her services are provided. Business and Professions Code º5558, added by Chapter 313, Statutes of 2001, effective January 1, 2002
Katten Muchin Zavis Rosenman: Critical Accounting Policy Disclosure in MD&A
KMZ Rosenman -- Publications -- Search Results Return to Search Menu-- Search results for 2004 View Archive: 2004 | 2003 | 2002 | All Prior Corporate Weekly Digest - October 8, 2004Client Newsletters, Oct 8 2004 Congress Moves Toward Passing New Legislation Regarding Nonqualified Deferred Compensation PlansClient Advisories, October 2004Congress is moving toward passing sweeping new legislation which would tighten the tax laws in regard to nonqualified deferred compensation plans or other
Severson & Werson: Modern Financing of 1031 Exchanges
...(Reprinted with Permission of the California Real Estate Journal) Any investor who has sought a conduit or securitized loan to acquire property in a real estate exchange under Internal Revenue Code Section 1031 (a 1031 exchange ) has probably experienced the fundamental disconnect between Wall Street s loan underwriting requirements and the IRS s 1031 exchange requirements. Complying with both often requires jumping through several fictional legal hoops, none of which make sense to most
Ulmer & Berne: Fractional Like-Kind Exchanges Under IRC 1031 Following...
Events and Publications | Real Estate Law Letters Fractional Like-Kind Exchanges Under IRC 1031 Following the Issuance of IRS Revenue Procedure 2002-22 by Andrew R. Giannella Real Estate Law Letter Fall 2002 On March 19, 2002, after spending considerable time studying the issue of "fractional like-kind exchanges", the Internal Revenue Service (IRS) issued Revenue Procedure 2002-22 (Rev. 2002-22 specifies the conditions under which the IRS will consider a request for a ruling that an undivided
"Co-op Transfers by Estates
COOPERATIVES AND CONDOMINIUMS. NY ATTORNEY who has dealt with transfers of co-op apartments by estates, trusts or other entities has encountered the last-minute scrambling that regularly occurs in order to satisfy the co-op's transfer agent or the purchaser's counsel that the seller has the right and authority to convey good title to the co-op shares and proprietary lease
New Payment Security
By James E. Acret Thelen Reid & Priest LLP Following is a summary of recently enacted legislation that will affect the construction industry in California: Architects Must Provide Their Addresses Every architect shall file with the California Architects Board his or her current mailing address and the proper name and address of the business entity through which his or her services are provided. Business and Professions Code º5558, added by Chapter 313, Statutes of 2001, effective January 1, 2002
"Co-op Transfers by Estates
COOPERATIVES AND CONDOMINIUMS. NY ATTORNEY who has dealt with transfers of co-op apartments by estates, trusts or other entities has encountered the last-minute scrambling that regularly occurs in order to satisfy the co-op's transfer agent or the purchaser's counsel that the seller has the right and authority to convey good title to the co-op shares and proprietary lease
New Payment Security
By James E. Acret Following is a summary of recently enacted legislation that will affect the construction industry in California: Architects Must Provide Their Addresses Every architect shall file with the California Architects Board his or her current mailing address and the proper name and address of the business entity through which his or her services are provided. Business and Professions Code º5558, added by Chapter 313, Statutes of 2001, effective January 1, 2002
"Co-op Transfers by Estates
COOPERATIVES AND CONDOMINIUMS. NY ATTORNEY who has dealt with transfers of co-op apartments by estates, trusts or other entities has encountered the last-minute scrambling that regularly occurs in order to satisfy the co-op's transfer agent or the purchaser's counsel that the seller has the right and authority to convey good title to the co-op shares and proprietary lease
New Payment Security
By James E. Acret Following is a summary of recently enacted legislation that will affect the construction industry in California: Architects Must Provide Their Addresses Every architect shall file with the California Architects Board his or her current mailing address and the proper name and address of the business entity through which his or her services are provided. Business and Professions Code º5558, added by Chapter 313, Statutes of 2001, effective January 1, 2002
"Co-op Transfers by Estates
COOPERATIVES AND CONDOMINIUMS. NY ATTORNEY who has dealt with transfers of co-op apartments by estates, trusts or other entities has encountered the last-minute scrambling that regularly occurs in order to satisfy the co-op's transfer agent or the purchaser's counsel that the seller has the right and authority to convey good title to the co-op shares and proprietary lease
New Payment Security
By James E. Acret Following is a summary of recently enacted legislation that will affect the construction industry in California: Architects Must Provide Their Addresses Every architect shall file with the California Architects Board his or her current mailing address and the proper name and address of the business entity through which his or her services are provided. Business and Professions Code º5558, added by Chapter 313, Statutes of 2001, effective January 1, 2002
"Co-op Transfers by Estates
COOPERATIVES AND CONDOMINIUMS. NY ATTORNEY who has dealt with transfers of co-op apartments by estates, trusts or other entities has encountered the last-minute scrambling that regularly occurs in order to satisfy the co-op's transfer agent or the purchaser's counsel that the seller has the right and authority to convey good title to the co-op shares and proprietary lease
New Payment Security
By James E. Acret Following is a summary of recently enacted legislation that will affect the construction industry in California: Architects Must Provide Their Addresses Every architect shall file with the California Architects Board his or her current mailing address and the proper name and address of the business entity through which his or her services are provided. Business and Professions Code º5558, added by Chapter 313, Statutes of 2001, effective January 1, 2002
