Tax Issues Resource Guide

Tax Watch
Trust-Worthy Tips
Charitable gifts can be a tax-wise alternative for investors.
Nov.Dec.06

Tax Watch
Leveraging LIHTCs
New IRS guidelines provide safe harbor for nonprofit partners.
Sep.Oct.06

Tax Watch
Inbound Investments
Use these tax strategies when advising international clients.
Jul.Aug.06

What Motivates Inbound Investors?
Jul.Aug.06

Tax Watch
Exchange With Caution
Understand the possible 1031 tax repercussions of IRC Section 470.
May.Jun.06


Why Go Green?
Incentive programs fuel energy-efficient developments.
Mar.Apr.06

Tax Watch
Power Savings
Implementing environmentally friendly features speeds up the benefits of tax incentives.
Mar.Apr.06

Legislative Update
Jan.Feb.06

Tax Watch
Splitting Heirs
Carefully manage tenancy-in-common investments to facilitate smooth wealth transfer.
Jan.Feb.06

End-Game Strategies
Help your clients win when exiting their investments.
Nov.Dec.05

Tax Watch
Contract Exchanges
Investors in hot condo markets are trying a complex 1031 strategy.
Nov.Dec.05


Smart Property Management Strategies
Multifamily property owners can implement these ideas to cut costs and improve returns.
Sep.Oct.05

Tax Watch
Oil and Gas Options
Fuel 1031 investments with these hot exchange alternatives.
Sep.Oct.05


Born-Again Buildings

Adaptive reuse revival transforms neglected properties into productive assets.
Jul.Aug.05

Tax Watch
Condemnation Caveats
Understanding 1033 rules takes the confusion out of involuntary conversions.
Jul.Aug.05

Tax Watch
Improving Economics
Cost-segregation studies can help property owners increase their tax savings.
May.Jun.05

Tax Watch
Disappearing Lease Detour

Changes to IRS guidelines may require a new route for 1031 construction exchanges.
Mar.Apr.05

Tax Watch
Big Breaks
The American Jobs Creation Act provides sizable tax cuts for U.S. businesses.
Jan.Feb.05

Tax Watch
Multi-Asset Mastery
These tax-deferred exchanges require pre-planning and careful attention.
Nov.Dec.04

Tax Watch
The Home Advantage
This 1031 exchange tactic offers new investment opportunities in growing markets.
Sep.Oct.04

Tax Watch
Exchange Eligibility
Do your properties meet IRS requirements for 1031 transactions?
Jul.Aug.04

Financing Focus
Affordable Money
Nonprofit and private developers can take advantage of tax-exempt bonds.
May.Jun.04

Tax Watch
Foreign Affairs
FIRPTA amendments change tax game for international investors.
May.Jun.04

Financing Focus
VRDN Value
Variable rate demand notes allow small borrowers access to the public debt market.
Mar.Apr.04

Tax Watch
1031 Details
Manage exchange transactions precisely to maximize tax benefits.
Mar.Apr.04


Plan Now, Save Later
Follow these tax planning tips to reduce this year’s business taxes.
Jan.Feb.04

Tax Watch
Bonus Deductions
Certain leasehold improvements qualify for increased first-year depreciation amounts.
Jan.Feb.04

Promoting Preservation
Financing Incentives Help Brokers Restore and Reuse Historic Buildings
Nov.Dec.03

Tax Watch
Leasehold Interests Offer Alternative 1031 Exchange Options
Nov.Dec.03

Tax Watch
Cost Segregation Helps Property Owners Maximize Depreciation Deductions
Sep.Oct.03

Tax Watch
Partnerships Can Use These Methods to Protect 1031 Gains
Jul.Aug.03

Tax Watch
IRS Clarifies Related-Party Rule in 1031 Exchanges
May.Jun.03

Tax Watch
Reverse Exchanges Offer Investors Tax-Saving Benefits

Mar.Apr.03

Tax Watch
Review the Fundamentals of Section 1031 Like-Kind Exchanges
Jan.Feb.03


Taming Your Taxes

Consider Market Factors to Help Lower Property Taxes
Jan.Feb.03

Tax Watch
Review Tax Changes to Maximize Employee Benefit Plans
Nov.Dec.02

Tax Watch
IRS Provides Guidance on Using Tenancy-in-Common Interests in 1031 Exchanges
Sep.Oct.02

Tax Watch
Job Creation Act Increases Tax Savings for Commercial Property Owners
Jul.Aug.02

Tax Watch
Analyzing Local Tax Laws Can Save Property Owners Money
May.Jun.02

Success Strategies
Broker Closes a Taxing 1031 Exchange Transaction
May.Jun.02

Tax Watch
Proposed IRS Changes Ease Income Tax Regulations for Corporate Mergers
Mar.Apr.02


Constructing an Exchange

After Surveying the Opportunities, Exchangers Should Consider Building Their Replacement Properties
Jan.Feb.02

Tax Watch
QER Expenditures May Provide Tax Breaks for Brownfield Redevelopers
Jan.Feb.02

Tax Watch
IRS Ruling May Free Up Corporate Real Estate Value
Nov.Dec.01

Tax Watch
Estate Tax Repeal Affects Property Disposition by Beneficiaries

Sep.Oct.01

Financing Focus
Federal Historic Tax Credit Aids Adaptive Reuse Developers
Sep.Oct.01

Tax Watch
IRS Guides Taxpayers on Repeal of Installment-Sales Repeal
Jul.Aug.01


Smooth Moves
Successful Exchanges Follow These 12 Rules of the Road
Mar.Apr.01

Tax Watch
IRS Clarifies Reverse Exchange Qualifications
Mar.Apr.01

Tax Watch
Retail Tenants Get Tax Break for Construction Allowances
Jan.Feb.01

Tax Watch
Are You a Candidate for an IRS Audit?
Nov.Dec.00

Tax Watch
Proposed Rules Affect Reorganizations Involving Disregarded Entities
Sep.Oct.00

Tax Watch
IRS Ruling on Passive Activity May Offer Tax Break Possibilities
Jul.Aug.00

Park Your Reverse Exchange
These 1031 Strategies Help Investors Speed Past Exchange Roadblocks
May.Jun.00

Tax Watch
New Tax Rules Offer REITs More Flexibility
May.Jun.00


Hold, Sell, or Exchange?
Consider Financial and Nonfinancial Issues When Determining Whether to Sell an Investment Property
Mar.Apr.00

Tax Watch
Accrual-Basis Taxpayers Lose the Use of Installment-Sales Tax Break
Mar.Apr.00

Tax Watch
Creative Planning May Reduce State Taxes
Nov.Dec.99

Tax Watch
Telecommunications Services May Be "Good" for REITs
Sep.Oct.99


Avoiding Exchange Pains
Cut Out Thorny Entity Issues in the Tax-Deferred Exchange Process
Jul.Aug.99

Tax Watch
Clarifying Entity Classification Conversions
Jul.Aug.99

Sale-Leaseback Solutions

Examine the Business and Tax Considerations of These Transactions
May.Jun.99

Tax Watch
LLC Self-Employment Regulations Can Be Taxing
May.Jun.99


Financing Affordable Housing
LIHTCs and Tax-Exempt Bonds Offer Options for Investors and Brokers
Mar.Apr.99

Tax Watch
Constructive Receipt: Timing Is Everything
Mar.Apr.99


Maximizing Multi-Asset Exchanges

Use This Tax Strategy to Your Clients’ Advantage
Jan.Feb.99

Tax Watch
Partnership Abandonment May Not Be a Capital Offense

Jan.Feb.99

Tax Watch
Commercial Developers May Gain Basis Allocation Advantage
Nov.Dec.98

Tax Watch
"Tax Nothings" Are Something in Like-Kind Exchanges

Sep.Oct.98

Tax Watch
For REITs, Staples and Paper Clips Aren’t Just Office Supplies
Jul.Aug.98

Tax Watch
The REIT as a Strategic Real Estate Tool
May.Jun.98


UPREITs and DownREITs Gain Popularity

These Partnership Transactions Are Replacing Section 1031 Like-Kind Exchanges
Mar.Apr.98

Tax Watch
Synthetic Leases: Benefit or Burden?
Mar.Apr.98

Executing a Construction Exchange
Timing and Logistics Are Key to Successfully Building a 1031 Replacement Property
Jan.Feb.98

Tax Watch
Taxpayer Relief Act of 1997 Gives Partnerships More TEFRA Flexibility

Jan.Feb.98

Tax Watch
Taxpayer-Friendly Procedures Ease Accounting Method Changes
Nov.Dec.97


Installment Sales

Use This Method to Maximize Your Tax Position
Sep.Oct.97

Tax Watch
Capital Gains Reform May Be a Capital Pain for Commercial Real Estate
Sep.Oct.97

Tax Watch
Open Season on Lease-Stripping Transactions
Jul.Aug.97

Real Estate Sale-Leasebacks
What's the Attraction of the Net Lease Arrangement?
May.Jun.97

Tax Watch
Self-Employment Tax Can Snare Limited Partners and LLC Members
May.Jun.97

Tax Watch
Depreciation Correction Catch-Up Offers Significant Deductions
Mar.Apr.97

Tax Watch
Accounting for Tenant Improvements
Jan.Feb.97

Tax Watch
New Tax Breaks Proposed for Empowerment Zones
Nov.Dec.96

Tax Watch
Check the Box: Entity Classification Made Simple
Sep.Oct.96


Lease Option or Installment Sale?
Determine the "Economic Realty" of Your Lease-Option Transactions--or the IRS Will
Jul.Aug.96

Tax Watch
Studying the Tax Law Changes Is Not for the Weak at Heart
Jul.Aug.96


Surviving an IRS Audit of Your Exchange

Knowing the IRS Checklist of Concerns Can Help You Anticipate Problems
May.Jun.96

Tax Watch
New Guidance for Passive Loss Relief
May.Jun.96

Tax Watch
Get Out of Debt (Almost) Tax-Free
Mar.Apr.96

Tax Watch
Is Your Partnership Really a Partnership?
Jan.Feb.96

Tax Watch
Gains and Losses: The Parallel Systems of Book and Tax
Nov.Dec.95

Tax Watch
IRS Offers Insight on Deferred Like-Kind Exchanges
Sep.Oct.95

Tax Watch
Capitalizing Unimproved Land Development Costs
Jul.Aug.95


Consider the Consequences of Your Options

May.Jun.95

Tax Watch
Staying Even With Property Transfers
Mar.Apr.95

Tax Watch
Planning Your Next Rent Holiday
Nov.Dec.94

Tax Watch
Navigating the Rules on Tax-Deferred Exchanges
Sep.Oct.94

Tax Watch
IRS Reevaluates Environmental Cleanup Costs and Partnership Abuses
May.Jun.94

Tax Watch
Be Careful Handling Partnership Withholding Taxes and Condemnation Legal Fees

Mar.Apr.94

Tax Watch
Self Employment and Partnerships May Be More Taxing Than Ever
Jan.Feb.94