Bradley Borden
J.D., University of Florida School of Law
LL.M., University of Florida School of Law
Partnership Taxation
Taxation of Real Estate
Transactions
Articles
Call for Law-Based Section 1031 Advice, 18 Brooklyn Journal of Corporate, Financial, & Commercial Law ___ (forthcoming 2024
Tax Flotsam of Partnership Mergers and Divisions, 77 Tax Lawyer ___ (forthcoming 2024) (with Douglas Longhofer and Matthew Rappaport)
Tax-Law Analysis, 18 Brooklyn Journal of Corporate, Financial, & Commercial Law ___ (forthcoming 2024)
The Section 1031 Exchange Requirement, 18 Brooklyn Journal of Corporate, Financial, & Commercial Law ___ (forthcoming 2024)
The Section 1031 Qualified-Use Requirement, 18 Brooklyn Journal of Corporate, Financial, & Commercial Law ___ (forthcoming 2024)
TICnerships, 18 Brooklyn Journal of Corporate, Financial, & Corporate Law ___ (forthcoming 2024)
Dialogue Debunking the Section 1031 Holding Period Myth, 179 Tax Notes Federal 43 (Apr. 3, 2023)
Fixed-Price Put Options Undermine Section 1031 Treatment of Tenant-in-Common Interests, 175 Tax Notes Federal 1989 (June 27, 2022)
A Financial Analysis of Disguised Sales of Partnership Interests, 172 Tax Notes Federal 381 (Aug. 3, 2021) (with Douglas Longhofer, Martin Connor Jr., and Nastassia Shcherbatsevich)
Rethinking Book-Tax Disparities and Partnership Distributions, 170 Tax Notes Federal 711 (Feb. 1, 2021)
Twenty Things Real Estate Attorneys Can Do to Not Mess Up a Section 1031 Exchange (Part II: Items 11-20), 36 The Practical Tax Lawyer, Sept. 2020 at 3
BrooklynWorks SSRNTwenty Things Real Estate Attorneys Can Do to Not Mess Up a Section 1031 Exchange (Part I: Items 1-10), 34 The Practical Tax Lawyer, May 2020 at 15
BrooklynWorks SSRNUniversal Deadline Extensions Draw Attention to Section 1031 Periods, 167 Tax Notes Federal 601 (Apr. 27, 2020)
SSRNCOVID-19 and Section 1031: Anticipating IRS Extension Relief, Brooklyn Law School Legal Studies Paper No. 630, Apr. 2020
SSRNContribution and Distribution Flexibility and Tax Pass-through Entities, 23 Florida Tax Review 349 (2019) (with Brett Freudenberg)
BrooklynWorks SSRNWrapped Nonrecognition: Code Sec. 1031 Exchanges Within Qualified Opportunity Funds, 22 Journal of Passthrough Entities 37 (Sept.-Oct. 2019)
SSRNSection 1031 Exchanges and the 20 Percent Business Deduction under IRC Section 199A, 33 Probate & Property 58 (2019)
BrooklynWorksInvesting Section 1231 Gain in Qualified Opportunity Zones, 35 Tax Management Real Estate Journal 7 (2019)
SSRNPartnership-Related Relatedness: Measuring Partners’ Capital Interests and Profits Interests, 22 Journal of Passthrough Entities 15 (2019)
SSRNInvesting in a Qualified Opportunity Fund: A Viable Alternative to a Section 1031 Drop-Swap Cash-Out, 33 Practical Tax Lawyer 5 (May 2019)
BrooklynWorksBasic and Non-Basic Tax Tips for Leasing Lawyers, 33 Practical Tax Lawyer 13 (March 2019)
BrooklynWorksQuantitative Prediction Model in Tax Law's Substantial Authority, 71 Tax Law 543 (2018) (with Sang Hee Lee)
SSRNProperty Contribution and Basis Issues in Pass-Through Opportunity Funds, 34 Tax Management Real Estate Journal 243 (2018) (with Alan Lederman)
SSRNQuantitative Prediction Model of Tax Law's Substantial Authority, 71 Tax Lawyer 543 (2018)
BrooklynWorks SSRNIncome-Based Effective Tax Rates and Choice-of-Entity Considerations under the 2017 Tax Act, 71 National Tax Journal 613 (2018)
SSRNInterest Dilution as a Contribution-Default Remedy in LLCs and Partnerships, 6 Nottingham Insolvency & Business Law Journal 180 (2018) (with Douglas Longhofer)
SSRNBoundaries of the Prediction Model in Tax Law's Substantial Authority, 71 Tax Law 33 (2017) (with Sang Hee Lee)
Rethinking the Tax-Revenue Effect of REIT Taxation, 17 Florida Tax Review 527 (2015)
BrooklynWorks SSRNA Case for Simpler Gain Bifurcation for Real Estate Developers, 16 Florida Tax Review 279 (2014) (with Nathan R. Brown & E. John Wagner, II)
BrooklynWorks SSRNProbability, Professionalism, and Protecting Taxpayers, 68 Tax Law. 83 (2014) (with Dennis J. Ventry, Jr.)
BrooklynWorks SSRNREMIC Tax Enforcement as Financial-Market Regulator, 16 University of Pennsylvania Journal of Business Law 663 (2014) (with David J. Reiss)
BrooklynWorks SSRNUsing the Client-File Method to Teach Transactional Law, 17 Chapman Law Review 101 (2013)
BrooklynWorks SSRNA Model for Measuring the Expected Value of Assuming Tax-Partnership Liability, 7 Brooklyn Journal of Corporate, Financial & Commercial Law 361 (2013) (with Joseph Binder, Ethan Blinder & Louis Incatasciato)
BrooklynWorks SSRNQuantitative Model for Measuring Line-Drawing Inequity, 98 Iowa Law Review 971 (2013)
BrooklynWorks SSRNSeries LLCs in Real Estate Transactions, 46 Real Property, Trust and Estate Law Journal 255 (2011) (with M. Vattamala)
BrooklynWorks SSRNThe Liability-Offset Theory of Peracchi, 64 Tax Lawyer 237 (2011) (with D. Longhofer)
BrooklynWorks SSRNThe Allure and Illusion of Partners' Interests in a Partnership, 79 University of Cincinnai Law Review 1077 (2011)
BrooklynWorks SSRNResidual-Risk Model for Classifying Business Arrangements, 37 Florida State University Law Review 245 (2010)
BrooklynWorks SSRNTaxing Shared Economies of Scale, 61 Baylor Law Review 721 (2009)
SSRNPolicy and Theoretical Dimensions of Qualified Tax Partnerships, 56 University of Kansas Law Review 317 (2008)
BrooklynWorks SSRNPartnership Tax Allocations and the Internalization of Tax-Item Transactions, 59 South Carolina Law Review 297 (2008)
BrooklynWorks SSRNReverse Like-Kind Exchanges: A Principled Approach, 20 Virginia Tax Review 659 (2001)
BrooklynWorks SSRNBooks
LLCs and Partnerships: A Transactional Practice Approach (Aspen Publishers, forthcoming)
Client File: BK Capital Management (Private Equity Firm) (Wolters Kluwer, forthcoming)
LLCs and Partnerships: Law, Finance, and Tax Planning, (Wolters Kluwer, 2019)
Boris Bittker & Lawrence Lokken, Federal Taxation of Income, Estates and Gifts (3rd ed., 2000) (successor author, chapters 1-57, as of 2019)
Economic Theory of Partnership Taxation (forthcoming)
Federal Taxation of Corporations and Corporate Transactions (Aspen, 2018) (with Steven Dean)
Federal Income Taxation: Cases and Materials (added as author for 7th ed., Foundation Press 2017) (with Martin J. McMahon, Jr., Daniel L. Simmons & Dennis J. Ventry, Jr.)
Taxation and Business Planning For Real Estate Transactions (2d ed. Carolina Academic Press 2017)
WebTaxation and Business Planning for Partnerships and LLCs (Aspen, 2017)
Tax-Free Like-Kind Exchanges (Civic Research Institute 2nd ed. 2015)
WebLimited Liability Entities: State By State Guide To LLCs, LPs and LLPs (Wolters Kluwer 2012, with seven annual updates) (with R. Rhee)
WebTaxation and Business Planning For Real Estate Transactions (LexisNexis 2011)
WebTax-Free Like-Kind Exchanges (Civic Research Institute 2008, Cumulative Supplement 2011)
WebTax-Free Swaps: Using Section 1031 Like-Kind Exchanges to Preserve Investment Net Worth (DNA Press, 2007)
Contributions to Books
Effective Tax Rates for Typical High-Income Taxpayers, in TAX SERIES SPECIAL UPDATE: TAX PRACTICE AFTER THE TAX CUTS AND JOBS ACT (Louis S. Freeman, ed. 2018)
Tax Aspects of Partnerships, LLCs and Alternative Forms of Business Organizations, in Research Handbook on Partnerships, LLCs and Alternative Forms of Business Organizations (Robert W. Hillman & Mark J. Lowenstein, eds.) (Edward Elgar Publishing 2015)
Economic Justification for Flow-Through Tax Complexity, in Controversies in Tax: a Matter of Perspective (Anthony C. Infanti, ed.) (Ashgate Publishing 2015)
Real Estate Transactions by Tax-Exempt Entities, in Tax Management Portfolio (591-2nd/480, 2008 & 591-3rd/480, 2015)
Partnership Operations & Terminations, in Tax Advisors Planning Series (RIA, updates 2009 & 2014)
The At-Risk Rules, in Tax Practice Series Analysis (Tax Management, updates 2005 & 2012)
Other
A Catalogue of Legal Authority Addressing the Federal Definition of Tax Partnerships, 746 Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 477 (2007) (L. Freeman & C. Warren eds.)
SSRNPopular Press
REITs--Benign, Benevolent Structures, The Huffington Post (June 24, 2015)
WebThe Art (and Law) of Tax-Free Exchanges of Art and Collectibles, The Huffington Post (June 10, 2015)
WebAn Uneasy Justification for Prosecutorial Abdication in the Subprime Industry, The Huffington Post (Nov. 7, 2012) (with David J. Reiss)
Did the IRS Cause the Financial Crisis?, The Huffington Post (Oct. 18, 2012)
WebWall Street Rules Applied to REMIC Classification, Thomson Reuters News & Insights (Sep. 13, 2012) (with David Reiss)
BrooklynWorksOp-Ed: Senator Hatch Enters Utah's Silly Season with a Flourish, Huffington Post, July 14, 2011
WebOp-Ed: Smaller Government = Fewer Jobs, Huffington Post, July 13, 2011
WebOp-Ed: The Unorthodox Mormon: An Oxymoron, Huffington Post, July 7, 2011
WebOp-Ed: Why Do We Ignore Millionaires' Offers to Pay More Taxes?, Huffington Post, June 13, 2011
WebOp-Ed: Budget Deals, Service Cuts, Tax Returns, and Pure Frustration, Huffington Post (Apr. 18, 2011)
WebOp-Ed: For Better or For Worse?--Governor Walker Chose Worse, Huffington Post (Mar. 18, 2011)
WebOp-Ed: Getting What You Ask For: How a Middle-Class Movement May Destroy the Middle Class, Huffington Post (Feb. 23, 2011)
WebThe Prince and the Paupers: A Tax Fable, Huffington Post, Dec. 14, 2010
WebPresentations
Don’t Get Caught in the Transactional Maze: Income Tax Fundamentals and Their Ethical Implications for the Transactional Lawyer, New York County Lawyers Association Continuing Legal Education Institute, New York, New York, February 2019 (with Lewis Tesser)
Basic and Non-Basic Tax Issues for Leasing Lawyers, Commercial Real Estate Leases 2019, New York State Bar Association, Real Property Law Section, New York, New York, February 2019
Effect of Property Tax Policy and Real Estate Transactions, NYC Advisory Commission on Property Tax Reform, New York, New York, January 2019
Current Thinking on What is Real Property Jeremiah Long Memorial Conference on Like-Kind Exchanges under Section 1031 I.R.C., Austin, Texas, November 2018 (with Mary Foster, Dick Lipton, Bob Schachat)
Breaking Up Is Hard To Do: Handling Partnership Split-Ups in Sale of Property, Jeremiah Long Memorial Conference on Like-Kind Exchanges Under Section 1031 I.R.C., Austin, Texas, November 2018 (with Steve Preitstone, Adam Handler, Lou Weller)
Tax Issues in Commercial Leasing, New York State Bar Association, Real Property Law Section, Commercial Real Estate Leasing, New York, New York, October 2018
Real Estate and Partnerships Under the Tax Cuts and Jobs Act, Creative Tax Planning for Real Estate and Partnership Transactions 2018, The American Law Institute COntinuing LEgal Education, Chicago, Illinois, September 2018, (with Jerald D. August, Richard E. Levine, David Polster, Blake D. Rubin, Bahar A. Schippel, Steven R. Shcneider, Stefan F. Tucker, Andrea Macintosh Whiteway)
Maximizing Capital Gains in Real Estate Transactions, Creative Tax Planning for Real Estate and Partnership Transactions 2018, The American Law Insitute Continuing Legal Education, Chicago, Illinois, September 2018 (with James M. Lowy, Andrea Macintosh Whiteway)
Structuring Waterfall Provisions in LLC and Partnership Agreements, Strafford COntinuing Education, Tax Law 2018: New Challenges & Opportunities, New York, New York, May 2018 (with Anthony Minervini)
Implications of IRS Nonaquiescences, American Bar Association, Section of Taxation, Sales, Exchanges & Basic Committee Meeting, Washington, D.C. May 2018 (with Diana L. Erbsen, Mary B. Foster, R. Matthew Kelley, HOward J. Levine, Steven J. Toomey)
Choice-of-Entity Decisions Under the New Tax Act, National Tax Association 48th Annual Spring Symposium, Washington, D.C. May 2018
S-Corp and Partnerships Taxation, and Potential Implications of the New Tax Code, New York State Bar Association, Busines Law Section Spring Meeting, Business Organizations Law Committee, New York, New York, May 2019 (with Russell Kranzler and Matthew Moisan)
My Principal Purpose in Acquiring Related Party Property Didn't Include Tax Avoidance, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington D.C. May 2017 (with Christina M. Glendening, Matthew E. Rappaport & Heather Ripley)
The Prediction Model in Tax Law's Substantial Authority, Faculty Workshop, University of Florida Frederic G. Levin College of Law, Gainesville, Florida, February 2017
Section 1038 as an Alternative to Mixing Bowl Transactions, Bloomberg BNA Tax Advisory Board Meeting, New York, New York, December 2016 (with Mark E. Wilensky & Glenn Johnson)
Structuring the Management of an LLC “Board,” American Bar Association, Business Law Section, LLC Institute, Arlington, Virginia, October 2016 (with Christine Hurt & Thomas E. Rutledge)
Are Sale-Leasebacks on the Menu?, American Bar Association, Section of Taxation and Section of Real Property, Trust & Estate Law, Trust & Estate Division, Boston, Massachusetts, October 2016 (with Stephen M. Breitstone, Aaron S. Gaynor & Glenn Johnson)
Ensuring an Internal Rate of Return (IRR) Distribution Waterfall Flows Correctly, University of Texas School of Law 25th Annual LLCs, LPs and Partnerships Conference, Austin, Texas, July 2016
Developments in Income Taxation of Real Estate, Capital Gains Taxation and Section 1031 Exchanges, Hofstra University Maurice A. Dean School of Law and Meltzer, Lippe, Goldstein & Breistone, LLP, Private Wealth and Taxation Institute, Hempstead, New York, May 2016 (with Glenn M. Johnson & Mark E. Wilensky)
Dealing with Unrecaptured Section 1250 Gain in Drop-Swap Cash-Outs, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2016 (with Katherine E. David & Mark E. Wilensky)
Can the Tenant Provide Tax-Free Financing of the Landlord’s Construction Costs?, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Los Angeles, California, January 2016 (with Aaron S. Gaynor, Glenn M. Johnson & E. John Wagner, II)
Capital Structure of Noncorporate Business Entities, J. Reuben Clark Law Society Faculty Group Conference, New York, New York, January 2016
Proposed Anti-Fee Waiver Regulations: A Blueprint for Waiving Fees?, Bloomberg BNA Tax Management Advisory Board Meeting, New York, New York, December 2015 (with Douglas L. Longhofer & Lena E. Smith)
The State of Section 1031 Drop-and-Swaps Thirty Years After Bolker and Magneson, The University of Texas School of Law 63rd Annual Taxation Conference, Austin, Texas, December 2015
Maximizing Capital Gains in Real Estate Transactions, New York University 74th Annual Institute on Federal Taxation, San Francisco, California, November 2015 (with James M. Lowy)
Did You Really Mean What You Wrote in that IRR Distribution Waterfall? American Bar Association, Business Law Section, LLC Institute, Arlington, Virginia, November 2015 (with John Grumbacher, Thomas Kaufman & Steven Schneider)
Maximizing Capital Gains in Real Estate Transactions, New York University 74th Annual Institute on Federal Taxation, New York, New York, October 2015 (with James M. Lowy)
Probability, Professionalism, and Protecting Taxpayers, Standards of Practice and their Implications in Law and Accounting Firms, Northwestern University Pritzker School of Law, Chicago, Illinois, October 2015 (with Dennis J. Ventry, Jr.)
Hot Topics Regarding Section 1031 Exchanges, Philadelphia Bar Association Tax Section CLE, Philadelphia, Pennsylvania, October 2015 (with David Shechtman)
Moderator, The Long and the Short of the Effects of Long on Long Term Capital Gains, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2015 (with Danshera Cords, Sandy Irving, Calvin H. Johnson & Charles H. Kim)
Panelist, Non-Entity Real Estate Structures, American Bar Association, Business Law Section, LLCs, Partnerships and Unincorporated Entities, 2014 LLC Institute, Alexandria, Virginia, October 2014 (with Daniel Cullen)
REIT Stuff, Graduate Tax Program Colloquium, University of Florida Levin College of Law, Gainesville, Florida, October 2014
Moderator, Duties of an Attorney in a Basic 1031 Exchange, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Denver, Colorado, September 2014 (with Suzanne Goldstein Baker, Howard J. Levine & Beat U. Steiner)
Moderator, TICs and DST Transactions: They're Back!, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2014 (with Daniel Cullen & Darryl Steinhause)
REMIC Tax Enforcement as Financial-Market Regulator, Faculty Colloquium, University of Washington School of Law, Seattle, Washington, January 2014
BrooklynWorksPanelist, North Central and its Implications for Related Party Exchanges, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Phoenix, Arizona, January 2014 (with Alan S. Lederman)
Panelist, Partnership and LLC Reorganizations, American Bar Association, Business Law Section, LLCs, Partnerships and Unincorporated Entities Committee, 2013 LLC Institute, Alexandria, Virginia, October 2013 (with Brian J. O'Connor and Steven R. Schneider)
Individual and Partnership Tax Developments, Tulane Tax Institute, New Orleans, Louisiana, October 2013
Panelist, The Very Rare Find: A Section 1031 Collectible Exchange with Definite Answers, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, San Francisco, California, September 2013 (with Alan Lederman, Suzanne Goldstein Baker, Timothy Shortess, Donna M. Crisalli)
Panelist, Front Page News: Tax Reform and Section 1031, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2013 (with Mary B. Foster, David E. Franasiak, Max A. Hansen & David Shechtman)
Building on Land Already Owned & Related Party Issues, Federation of Exchange Accommodators 2013 Northeast Regional Meeting, Philadelphia, Pennsylvania, April 2013
Using the Client-File Method to Teach Transactional Law, The Future of Law, Business, and Legal Education: How to Prepare Students to Meet Corporate Needs, Chapman Law Review Symposium, Orange, California, February 2013
Panelist, Tax Issues Involving Flawed Securitizations, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Orlando, Florida, January 2013 (with Alan S. Lederman & John W. Rogers, III)
The Law School Firm: A Legal Teaching Model for the 21st Century, Education Law and Policy Society, Columbia Law School, New York, New York, October 2012
Is It Treated as a Sale? Something Else?—Part III: Issues Surrounding Tax Ownership of U.S. Residential Mortgage Debt, American Bar Association Section of Taxation and Section of Real Property, Trust & Estate Law, Trust and Estate Division, Sales, Exchanges & Basis Committee Meeting, Boston, Massachusetts, September 2012 (with Alan S. Lederman)
Financial Analysis of Non-Corporate Entities, Chapter 14 in Pocket MBA Summer 2012 (PLI 2012)
Professional Ethics in the Transactional Setting, from the Web Program Pocket MBA Summer 2012 (PLI 2012) (with D. J. Ventry, Jr.)
Quantitative Model for Measuring Line-Drawing Inequity (American Accounting Association, 2011 Northeast Region Meeting)
Discussant, The Market for Tax Services After Sarbanes-Oxley by Stanley Voliotis (American Accounting Association, 2011 Northeast Region Meeting)
Panelist, Check-the-Box Bramblett? Alternative Structures for Capital Gain Step-Up Planning (American Bar Association Section of Taxation and Section of Real Property, Trust & Estate Law, Trust and Estate Division, Sales, Exchanges & Basis Committee Meeting, 2011)
PDFChair, Tax Law Session, Canadian Law and Economics Association Meeting, University of Toronto Faculty of Law, Toronto, Canada (Sept. 2011)
Quantitative Model for Measuring Line-Drawing Inequity, (Canadian Law and Economics Association Meeting, University of Toronto Faculty of Law, 2011)
Measuring Inequity Caused by Line Drawing (Midwest Law and Economics Association Meeting, Indiana University Maurer School of Law, 2011)
Panelist, Section 1031 Developments (American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, May, 2011)
Panelist, The Green Economy: Can It Blossom Under Section 1031? (American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, May, 2011)
Panelist, Section 1031 Developments (American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Jan. 2011)
Series LLCs in Real Estate Transactions, Charleston Tax Council (January 2011)
Equity, Efficiency, and Electivity in Line-Drawing Analysis (Faculty Workshop, Charleston School of Law, Jan. 2011)
The Effect of Like-Kind Property on the Section 704(c) Anti-Mixing Bowl Rules (with Douglas L. Longhofer), BNA Tax Management Advisory Board Meeting (Dec. 2010)
SSRNThe Inequity Function in Line-Drawing Analysis, 2010 Meeting of the Canadian Law and Economics Association (Oct. 2010)
Moderator, Like-Kind Exchange Current Developments, American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges & Basis Committee Meeting, Toronto, Canada (Sept. 2010)
Panelist, How to Select a Section 1031 QI, 28th Annual Advanced Tax Law Course, Texas Bar Association, Dallas, TX (August 2010)
The Inequity Function in Line-Drawing Analysis, 2010 Annual Meeting, Law and Society Association, Chicago, Illinois (May 2010)
Taxation of Shared Economies of Scale, 2009 Annual Meeting of the Law and Society Association, Denver, Colorado, May 2009
Residual-Risk Model for Classifying Business Arrangements, Brigham Young University J. Reuben Clark Law School Faculty Presentation, Provo, UT (Jan. 2009)
Open Tenancies in Common, Faculty Enrichment Series, University of Florida Frederic G. Levin College of Law, Gainesville, Florida, January 2009
Residual-Risk Model for Classifying Tax Entities, Indiana University-Indianapolis School of Law Faculty Presentation, Indianapolis, IN (Oct. 2008)
Residual-Risk Model for Classifying Tax Entities, Tulane University Law School Faculty Presentation, New Orleans, LA (October 2008)
Residual-Risk Model for Classifying Tax Entities, University of Utah S. J. Quinney College of Law Faculty Presentation, Salt Lake City, UT (Sept. 2008)
Residual-Risk for Classifying Tax Entities, Midwest Law and Economics Association Annual Meeting, Northwestern University School of Law, Chicago, Illinois, October 2008
The Residual-Risk Distinction Between Tax Partnerships and Tax Corporations, 2008 Junior Tax Scholars Conference, New York University School of Law, New York, New York June 2008
Moderator, The Other Starker Exchange Issue: Analyzing Exchanges Involving Contract Rights or Options, American Bar Association Section of Taxation Meeting, Sales, Exchanges & Basis Committee, Lake Las Vegas, NV (Jan. 2008)
The Aggregate-Plus Theory of Partnership Taxation, Midwestern Law and Economics Association Annual Conference, University of Minnesota Law School, Minneapolis, MN (Oct. 2007)
The Like-Kind Exchange Equity Conundrum, International Conference on Law and Society in the 21st Century: Joint Annual Meetings of the Law and Society Association and the Research Committee on Sociology of Law, Berlin Germany, July 2007
Policy and Theoretical Dimensions of Qualified Tax Partnerships, University of South Carolina School of Law Faculty Presentation, Columbia, South Carolina, April 2007
The Federal Definition of Tax Partnership, The 2006 Meetings of The Canadian Law and Economics Association, University of Toronto Faculty of Law, Toronto, Canada, September 2006
Shorter Works
Basic and Non-Basic Tax Tips for Leasing Lawyers, 35 The Practical Real Estate Lawyer 48 (Jan. 2019)
BrooklynWorksCode Sec. 1031, the Code Sec. 199A Regulations, Bonus Depreciation Proposed Regulations, and Ozone Drop-Swap Cash-Outs, 22 Journal of Passthrough Entities 13 (2019)
BrooklynWorksSection 467 Leases (forthcoming)
Section 704(c) Allocations in Distribution-Dependent Tax Partnerships, (with Ken Maeng) (forthcoming)
Interest Dilution and Damages as Contribution-Default Remedies in Failing LLCs and Partnerships, Business Law Today (Nov. 6, 2018) (with Thomas E. Rutledge)
Ten Reasons to Prefer Tax Partnerships Over S-Corporations, 22 NY Business Law Journal 47 (Winter 2018)
The New Code Section 1031—It’s All About Real Property Now, 46 N.Y. Real Property Law Journal 19 (Fall 2018)
Real Estate Gain Deferral and Exclusion Through Investments in Qualified Opportunity Funds, 18 Daily Tax Report 8 (Sep. 18, 2018) (with Alan S. Lederman)
Code Sec. 1031 After the 2017 Tax Act, 21 Journal of Passthrough Entities 15 (May-June 2018), republished in 34 The Practical Real Estate Lawyer 35 (July 2018) & 33 The Practical Tax Lawyer 49 (Fall 2018)
Rolling Real Estate Gain into a Qualified Opportunity Fund: Comparison with § 1031, 34 Tax Management Real Estate Journal 155 (Sep. 5, 2018) (with Alan S. Lederman)
S-Corporation Cash-Out Break-Ups and Code Sec. 1031 Exchanges, 21 Journal of Passthrough Entities 15 (Sept.-Oct. 2018)
How the New Tax Act Creates Complexity and Inequity for Small Businesses, 23 Brooklyn Law Notes 40 (Spring 2018)
Effect of IRS Nonacquiescence on Tax Planning and Reporting, 21 Journal of Passthrough Entities 17 (Jan.-Feb., 2018)
BrooklynWorksLike-Kind Exchanges of Timber Rights, 20 Journal of Passthrough Entities 21 (Sept.-Oct. 2017)
Malulani and the Entrenchment of Mechanical Analysis of Related-Party Exchange Rules, Journal of Passthrough Entities, May-June 2017, at 13
BrooklynWorksIt’s a Bird, It’s a Plane, No, It’s a Board-Managed LLC, 26 Business Law Today, No. 7 (Mar. 2017) (with A. Christine Hurt & Thomas E. Rutledge)
Bartell and the Expansion of Facilitated Exchanges, Journal of Passthrough Entities, Jan.-Feb. 2017, at 13
BrooklynWorksExpected-Cost Analysis as a Tool for Optimizing Tax-Planning and Reporting, 44 Real Estate Taxation 21 (4th Quarter 2016) (with K.H. Maeng)
Code Sec. 1031 Drop-Swap Cash-Outs and Unrecaptured Section 1250 Gain, 19 J. Passthrough Ent. 27 (Sep. - Oct. 2016)
SSRNEquity Structure of Noncorporate Entities, 31 The Real Estate Finance Journal 35 (Summer/Fall 2016)
SSRNNavigating the Confluence of Code Secs. 1031 and 1250, 19 J. Passthrough Ent. 25 (May-June 2016)
SSRNProposed Anti-Fee-Waiver Regulations: A Blueprint for Waiving Fees?, 57 Tax Mgt. Memo. 87 (Mar 7, 2016) (with Douglas L. Longhofer and Lena E. Smith)
SSRNSection 1031 Drop-and-Swaps Thirty Years After Magneson, 19 J. Passthrough Ent. 11 (Jan.-Feb. 2016)
SSRNMaximizing Capital Gains in Real Estate Transactions, 74-8 New York University Annual Institute on Federal Taxation (2016) (with James M. Lowy)
SSRNXIRR Guessing Games and Distribution Waterfalls, Bus. L. Today, No. 435 (Jan. 2016)
SSRNSection 1031 Drop-and-Swaps Thirty Years After Bolker, 18 Journal of Passthrough Entities 21 (Sep.-Oct. 2015)
SSRNNorth Central and the Expansion of Code Sec. 1031(f) Related-Party Exchange Rules, 18 Journal of Passthrough Entities 19 (May-June 2015)
SSRNSection 1031 Exchanges: Death of a Related-Party Exchange--Did "Butler" Do it?, 75 Daily Tax Report Journal-1 (Apr. 20, 2015) (with Alan S. Lederman)
SSRNTo Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot, 34 A.B.A. Sec. Taxation News Quarterly 1 (Spring 2015) (with Joseph B. Darby III, Charlene D. Luke & Roberta F. Mann)
SSRNCounterintuitive Tax-Revenue Effect of REIT Spinoffs, 146 Tax Notes 381 (Jan. 19, 2015)
SSRNMath Behind Financial Aspects of Partnership Distribution Waterfalls, 145 Tax Notes 305 (Oct. 20, 2014)
SSRNAccounting for Pre-Transfer Development in Bramblett Transactions, 41 Real Est. Tax'n 162 (3d Quarter, 2014) (with Matthew E. Rappaport)
SSRNNavigating State Law and Tax Issues Raised by Partnership and LLC Reorganizations, 16 Bus. Ent. 4 (July/Aug. 2014)
SSRNNotable Partnership Tax Articles of 2013, 143 Tax Notes 1513 (June 30, 2014)
SSRNAre Related-Party Acquisitions in Anticipation of Exchange Technically and Theoretically Valid?, 120 J. Tax'n 52 (Feb. 2014) (with Kelly E. Alton & Alan S. Lederman)
SSRNSection 179(f) Deductions and Recapture of Costs of Qualified Real Property, 120 J. Tax'n 4 (Jan. 2014) (with Cali Lieberman)
SSRNAvoiding Adverse Tax Consequences in Partnership and LLC Reorganizations, 23 Bus. L. Today (online) (with Brian J. O'Connor & Steven R. Scheider)
SSRNIRS Blesses Tax-Free Exchange of Negative-Equity Property, BLS Practicum (Sep. 12, 2013)
WebGoliath Versus Goliath in High-Stakes MBS Litigation, Sec. Lit. & Reg. 3 (Sep. 4, 2013) (with David Reiss)
BrooklynWorks SSRNShow Me the Note!, 19 Bank & Lender Liability 3 (June 3, 2013) (with KeAupuni Akina & David Reiss)
BrooklynWorks SSRNNotable Articles of 2012, 139 Tax Notes 639 (May 6, 2013)
SSRNDirt Lawyers and Dirty REMICs, 27 Prob. & Prop. 12 (May/June 2013) (with David Reiss)
BrooklynWorks SSRNCleaning Up the Financial Crisis of 2008: Prosecutorial Discretion or Prosectutorial Abdicataion?, 92 Crim. L. Rep. 765 (Mar. 20, 2013) (with David J. Reiss)
BrooklynWorksPreserving the Conservation Contribution Deduction, 30 J. Tax'n Inv. 23 (Winter 2013) (with Andy M. Wayment)
WebBeneficial Ownership and the REMIC Classification Rules, 28 Tax Mgmt. Real Est. J. 274 (Nov. 7, 2012) (with David J. Reiss)
BrooklynWorks SSRNSales of Church Real Property to Parishioners, 24 Taxation of Exempts 3 (July/Aug. 2012) (with K. David)
SSRNThe Overlap of Tax and Financial Aspects of Real Estate Transactions, 39 Journal of Real Estate Taxation 67 (1st Quarter 2012)
SSRNTax-Free Exchanges of Art and Other Collectibles, 29 Journal of Taxation of Investments 3 (Spring 2012)
From Allocations to Series LLCs: 2011's Partnership Tax Articles, 134 Tax Notes 1433 (Mar. 12, 2012)
SSRNThree Cheers for Passthrough Taxation, 131 Tax Notes 1353, June 27, 2011
SSRNThe Effect of Like-Kind Property on the Section 704(c) Anti-Mixing Bowl Rules, 27 Tax Management Real Estate Journal 131 (2011)
SSRNDo Serial Exchangers Get the Cash, with Extra Time to Boot, Under New Letter Ruling? 114 Journal of Taxation 153 (2011)
SSRNTax Issues for Real Estate Investors Considering a Mortgage Defeasance as Part of a Section 1031 Exchange, 28 Journal of Taxation of Investments 3 (Winter 2011)
WebAllocations Made in Accordance with Partners' Interests in the Partnership, 11 Business Entities 4 (Nov./Dec. 2009)
SSRNRelated Party Like Kind Exchanges: Teruya Brothers and Beyond, 111 Journal of Taxation 324 (Dec. 2009) (with K. Alton & A. Lederman)
SSRNFinancing Reverse Exchanges and Safeguarding Exchange Proceeds, 22 Journal of Taxation and Regulation of Financial Institutions 33 (Sept./Oct. 2008)
SSRNLike-Kind Exchanges of Personal-Use Residences, 119 Tax Notes 1253 (June 23, 2008) (with A. Hamrick)
SSRNLimited Liability Companies as Exempt Organizations, 33 Estate and Gifts and Trust Journal 150 (May 8, 2008)
SSRNSection 1031 Alchemy: Transforming Personal and Tangible Property into Real Property, 34 Real Estate Taxatopm 52 (1st Quarter 2007) (with K. Alton)
SSRNThe Whole Truth About Using Partial Real Estate Transactions in Section 1031 Exchanges, 31 Real Estate Taxation 19 (4th Quarter 2003)
SSRNFrom the Ground Up: An In-Depth Analysis of Build-to-Suit and Related Party Exchanges, 44 Tax Management Memorandum 19 (Jan. 27, 2003)
SSRNBuild-to-Suit Ruling Breaks New Ground for Taxpayers Seeking Swap Treatment, 98 Journal of Taxation 22 (Jan. 2003) (with A. Lederman and G. Spear