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Recent Articles & Treatises
- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
- A Journey Through IRC Section 199A: Wasn’t the Code to be Simplified? July 25, 2019
- Tax News & Comment — August 2019 July 25, 2019
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
- Depreciation Recapture
- Distributable Net Income and Income in Respect of a Decedent
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Defeating The Right of Election in EPTL § 5-1.1-A
- Letters Testamentary
- Gain, Loss, Basis & Debt Issues in Like-Kind Exchanges
- Avoiding Boot Gain in Like Kind Exchanges
Tag Archives: qualified intermediary
Update on 11th Annual Tax Symposium in November
Like Kind Exchanges of Real Estate Under IRC §1031 (TAX CPE) (CLE); Course 3047; Lecturer: David L. Silverman, J.D., LL.M. (Taxation) The Section 1031 like-kind exchange is a powerful tax-deferral technique that has, for the most part, escaped Congressional scrutiny. … Continue reading
Like Kind Exchanges of Real Estate (2013 Revised Edition)
View in PDF: Like Kind Exchanges of Real Estate Under IRC Section 1031 (2013 Revised Ed.)
Like Kind Exchanges of Real Estate (2013 Revised Edition)
View in PDF: Like Kind Exchanges of Real Estate Under IRC Section 1031 (2013 Revised Ed.)
Posted in Treatises
Tagged 1031, 1031 exchange, boot gain, deferred exchange, like kind exchange, qualified intermediary, tax attorney
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Gain, Loss and Depreciation Issues in Like Kind Exchange
View PDF of Article in Tax News & Comment — October 2012 GAIN, LOSS, AND DEPRECIATION ISSUES IN LIKE KIND EXCHANGES [Note: Excerpted from Like Kind Exchanges of Real Estate Under IRC. §1031 (David L. Silverman, 3rd Ed.,1/11).View treatise at … Continue reading
Posted in Federal Income Tax, Like Kind Exchanges
Tagged "additional depreciation", 1031, blatt v. commissioner, boot gain, closing expenses in like kind exchange, cost segregation analysis, depreciation in 1031 exchange, depreciation in like kind exchange, hospital corporation of america, liabilities in like kind exchange, like kind exchange, qualified intermediary, Section 1031 gain, section 1245 recapture, Section 1250 depreciation recapture, Unrecaptured Section 1250 gain
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August Comment — Deferred Exchanges Under the Regulations
VIEW IN PDF: Tax News & Comment — August 2011 [Note: Excerpted from Like Kind Exchanges of Real Estate Under IRC. §1031 (David L. Silverman, 3rd Ed.,1/11).View treatise at nytaxattorney.com] I. Overview of Statute A deferred exchange may be a … Continue reading
Tax News & Comment — October 2013