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- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
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- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
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- Letters Testamentary
- Welcome
- Like Kind Exchanges of Real Estate Under IRC §1031 -- Treatise (January 2011)
- Importance of Trusts in Estate Planning & Asset Protection
- RECENT RULINGS EXPAND SCOPE OF LIKE-KIND EXCHANGES
- From The Courts -- Recent Developments, August 2011
- Family Limited Partnerships
- Portability of Estate Tax Exclusion -- Did Congress Guild the Lily?
- Recent Tax Developments -- October 2003
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Depreciation Recapture
The recent reduction in capital gains tax rates underscores the importance of taxpayers planning their transactions to avoid recharacterization of Code Sec. 1231 capital gain to ordinary income when disposing of certain depreciable property. Section 1231 property is property used … Continue reading →