The Journal of Real Estate Taxation 2000 - 2001: Vol 28 Index

7 Pages·0.82 MB·English

Index to Volumes 27 and 28
Cumulative Index
This index includes all material published in the Journal of Real Estate
Taxation, Volumes 27 and 28, Fall 1999—Summer 2001.
Casualty Loss
Casualty Losses on Real Estate: Does “Buyer Resistance” Create a Deduc-
tion?, by Diane A. Riordan and Nancy B. Nichols, 28 JRET 36 (Fall 2000)
Condemnation
Continental Development Alters “Just Compensation” Distinction Under
California Law, by Juliet E. Cox, 28 JRET 3 (Fall 2000)
Conservation Easements
Before and After Valuation of Conservation Easements, by Christopher J.
Kayser, 27 JRET 184 (Spring 2000)
Conservation Easements Benefit Both the Taxpayer and the Environment,
by Craig L. Byrne and Lance S. Hall, 28 JRET 49 (Fall 2000)
Expanded Benefits for Conservation Easements Can Provide Substantial
Income and Estate Tax Savings, James John Jurinski and John Goveia, 27
JRET 106 (Winter 2000)
Construction Contracts
Recent Developments, by Craig W. Friedrich, 28 JRET 154 (Winter 2001)
Corporate Finance Vehicles
Recent Developments, by Robert Willens, 27 JRET 214 (Spring 2000)
Dealers—Investors
Investors vs. Dealers in the 1990s, by Ted D. Englebrecht and Samantha
Logsdon, 28 JRET 398 (Summer 2001)
Deductible Expenses
Recent Developments, by Craig W. Friedrich, 28 JRET 75 (Fall 2000)
409
410 JOURNAL OF REAL EsTATE TAXATION
Developers
Impact Fees and Publicly Dedicated Improvements: Are They Really Non-
depreciable Intangibles?, by P Anthony Brown and Patricia Hughes Mills, 28
JRET 361 (Summer 2001)
Entity Classification
Beyond Check-the-Box: New Rulings Address Entity Conversions Resulting
from Changes in Ownership, by Jill E. Darrow, 27 JRET 3 (Fall 1999)
Estate Planning
Do Credentials Count?, by Craig L. Byrne and Lance S. Hall, 27 JRET 48 (Fall
1999)
Letter Ruling Allows Real Estate Ownership to Qualify for Section 6166
Election, by James John Jurinski 27 JRET 275 (Summer 2000)
Gains and Losses
Crane’s Ghost Not Laid to Rest: Still a Work in Progress, According to Owen,
by Alvin D. Lurie, 27 JRET 257 (Summer 2000)
Final Regulations Issued for Applying Look-Through Rules to Sales of Pass-
Through Entities for Purposes of Classifying Capital Gains, by Matthew A.
Melone, 28 JRET 375 (Summer 2001)
Prop. Regs. Apply Look-Through Rules to Sales of Pass-Through Entities in
Classifying Capital Gains, by Matthew A. Melone, 27 JRET 162 (Spring 2000)
Recent Developments, by Craig W. Friedrich, 27 JRET 228 (Spring 2000)
Installment Sales
Installment Sales of Real Estate: Second Disposition by Related Party Can
Backfire on Seller, by Richard W. Harris, 27 JRET 84 (Winter 2000)
International Developments
Highlights of Amended Withholding Tax Regulations and Interactions with
FIRPTA, by Jennafer M. Smoker, 28 JRET 78 (Fall 2000)
Keeping up Attack on ‘Hybrid Branch’ Arrangements, IRS Reissues Section
964 Proposed Regs., by Jeff Bryant, 27 JRET 174 (Spring 2000)
Recent Developments, by Craig W. Friedrich, 27 JRET 329 (Summer 2000)
Updated Procedures for Obtaining FIRPTA Withholding Certificates, by
Jennafer M. Smoker, 28 JRET 157 (Winter 2001)
CUMULATIVE INDEX 411
Landlord—Tenant
Deducting Prepaid Rent, by John C. Zimmerman, 28 JRET 388 (Summer 2001)
Final Section 467 Regulations Expand and Clarify Proposed Rules, by Mat-
thew A. Melone, 27 JRET 65 (Winter 2000)
Leasing to Dot.coms (and Other High-Tech Start-Ups): What the Parties
Should Know, by Jill E. Darrow, Robert D. Schachat, and Dianne O. Umberger,
28 JRET 103 (Winter 2001)
Recent Developments, by Craig W. Friedrich, 27 JRET 133 (Winter 2000)
Partnerships
Creative Tax Planning for the Disposition of Real Estate—Part 1, by Blake
D. Rubin and William P. Cejudo, 28 JRET 167 (Spring 2001)
Creative Tax Planning for the Disposition of Real Estate—Part 2, by Blake
D. Rubin and William P. Cejudo, 28 JRET 319 (Summer 2001)
Discounts on Real Estate Partnership Interest—IRS Loses on Minority Interest,
Wins on Lack of Marketability, by Z. Christopher Mercer, 28 JRET 57 (Fall 2000)
Financial Workouts and Partnerships—A Primer, by Steven C. Barranca, 28 JRET
141 (Winter 2001)
IRS Issues Final Regs. on Basis Adjustments on Sale or Exchange of Part-
nership Interests, by Matthew A. Melone, 27 JRET 284 (Summer 2000)
IRS Issues New Regs. on Basis Adjustments to Intangibles, But Confusion
Still Reigns, by Matthew A. Melone, 28 JRET 121 (Winter 2001)
New Proposed Regulations Regarding Fragmentation of Partnership Inter-
est Basis, by William R. Charyk, 27 JRET 225 (Spring 2000)
Recent Developments, by Craig W. Friedrich, 28 JRET 255 (Spring 2001)
Real Estate Investment Trusts
Doing a Deal With a REIT from the Property Owner’s Perspective, by Blake
D. Rubin, Andrea R. Macintosh, and Jonathan I. Forrest, 27 JRET 15 (Fall 1999)
The Impact of E-commerce on the Real Estate Market and REITS, P. Anthony
Brown and Patricia H. Mills, 27 JRET 235 (Summer 2000)
Tax-Exempt Organizations
Exempt Organizations Have More Choices, More Concerns in Selecting Form
of Title Holding Companies, by Seth M. Zachary and Joseph P. Orich, 27 JRET
143 (Spring 2000)
i
412 JOURNAL OF REAL ESTATE TAXATION
Timeshares
Taxation of Timeshares—Acquisition, Use, and Disposition Issues, by
Caroline K. Craig and Suzanne M. Luttman, 27 JRET 301 (Summer 2000)
Tax-Free Transactions
Closing Agents in Section 1031 Exchanges, by Terence Floyd Cuff, 27 JRET
208 (Spring 2000)
Deferred Exchanges and How to Become a Milllionaire, by Terence Floyd
Cuff, 27 JRET 324 (Summer 2000)
Issues in Cashing Out of an Exchange, by Terence Floyd Cuff, 28 JRET 68
(Fall 2000)
Liabilities in Section 1031 Exchanges, by Terence Floyd Cuff, 27 JRET 119
(Winter 2000)
Long-Awaited IRS Guidance on “Parking Arrangements” Facilitates Like-Kind
Exchanges, by Howard J. Levine 28 JRET 91 (Winter 2001)
Taxing Ghosts Under Section 1031—Part II, by Terence Floyd Cuff, 27 JRET
51 (Fall 1999)
Undivided Interest Discounts
“Based on the Unsatisfactory Evidence” - The Tax Court’s Decisions on
Undivided Interest Discounts, by Carsten Hoffman, 28 JRET 242 (Spring 2001)
Workouts
Recent Developments, by Craig W. Friedrich, 27 JRET 329 (Summer 2000)
Recent Developments, by Craig W. Friedrich, 28 JRET 419 (Summer 2001)
TION
Author Index
’ by
Name Issue Page
0)
Barranca, Steven C. Winter 2001 141
RET Brown, P. Anthony Summer 2000
Summer 2001 WNowNW wAWNN —
‘loyd
Bryant, Jeff Spring 2000 174
T 68
Byrne, Craig L. Fall 1999 48
r 119
Fall 2000 49
-Kind
Cejudo, William P. Spring 2001 167
JRET
Charyk, William R. Spring 2000
Cox, Juliet E. Fall 2000
yns ON Craig, Caroline K. Summer 2000 301
2001)
Cuff, Terence Floyd Fall 1999 51
Winter 2000 119
Spring 2000 208
2000)
- 2001) Darrow, Jill E. Summer 2000 324
Fall 2000 68
Englebrecht, Ted D. Fall 1999
Winter 2001 103
Summer 2001 398
Forrest, Jonathan | Fall 1999
Freidrich, Craig W. Fall 1999 57
Winter 2000 133
Spring 2000 228
Summer 2000 329
Fall 2000 75
JOURNAL OF REAL Estate TAXATION
Winter 2001 154
Spring 2001 255
Summer 2001 406
Goveia, John Winter 2000 106
Hall, Lance S. Fall 1999 48
Fall 2000 49
Harris, Richard W. Winter 2000 84
Hoffman, Carsten Spring 2001 242
Jurinski, James John Winter 2000 106
Summer 2000 2tS
Kayser, Christopher J. Spring 2000 184
Levine, Howard J. Winter 2001 9]
Logsdon, Samantha Summer 2001 398
Lurie, Alvin D. Summer 2000 27
Luttman, Suzanne M. Summer 2000 301
Mills, Patricia H. Summer 2000 2350
Summer 2001 361
Macintosh, Andrea R. Fall 1999 15
Melone, Matthew A. Winter 2000 65
Spring 2000 162
Summer 2000 284
Winter 2001 121
Summer 2001 375
Mercer, Z. Christopher Fall 2000 57
Nichols, Namcy B. Fall 2000 36
INDEX TO VOLUMES 27 AND 28
Opich, Joseph P. Spring 2000 143
Riordan, Diane A. Fall 2000 36
Rubin, Blake D. Fall 1999 15
Spring 2001 167
Summer 2001 319
Schachat, Robert D. Winter 2001 103
Smoker, Jennafer M. Fall 2000 78
Winter 2001 157
Umberger, Dianne O. Winter 2001 103
Willens, Robert Spring 2000 214
Zachary, Seth M. Spring 2000 143
Zimmerman, John C. Summer 2001 388