Ezra Dyckman

December 23, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss the tax issues presented to both a landlord and tenant when the landlord receives a payment of prepaid rent.

By Ezra Dyckman and Daniel W. Stahl

7 minute read

December 22, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss the tax issues presented to both a landlord and tenant when the landlord receives a payment of prepaid rent.

By Ezra Dyckman and Daniel W. Stahl

7 minute read

October 28, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss 'Matter of the Petition of Jonis Realty/E. 29th Street, LLC,' writing: The ALJ's decision in 'Jonis' should serve as a reminder that the presumption that transfers made within a three-year period are related can indeed be rebutted—even when all of the transfers are made to the same transferee.

By Ezra Dyckman and Daniel W. Stahl

8 minute read

October 27, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss 'Matter of the Petition of Jonis Realty/E. 29th Street, LLC,' writing: The ALJ's decision in 'Jonis' should serve as a reminder that the presumption that transfers made within a three-year period are related can indeed be rebutted—even when all of the transfers are made to the same transferee.

By Ezra Dyckman and Daniel W. Stahl

8 minute read

August 26, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss a recent California case that dealt with tax-free like-kind exchange of real property under Section 1031. The authors conclude: "While the state's Board of Equalization's step transaction analysis is interesting, its more important holding is the determination that the holding requirement can be satisfied with respect to replacement property that is contributed to a partnership."

By Ezra Dyckman and Daniel W. Stahl

7 minute read

August 25, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss a recent California case that dealt with tax-free like-kind exchange of real property under Section 1031. The authors conclude: "While the state's Board of Equalization's step transaction analysis is interesting, its more important holding is the determination that the holding requirement can be satisfied with respect to replacement property that is contributed to a partnership."

By Ezra Dyckman and Daniel W. Stahl

7 minute read

June 24, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Libin Zhang explain that transfer taxes are an important part of real estate planning that is often overlooked by practitioners, and discuss the case "Matter of GKK 2 Herald," which illustrates a failed attempt to structure around transfer taxes that resulted in millions of dollars of transfer tax liability.

By Ezra Dyckman and Libin Zhang

10 minute read

June 24, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Libin Zhang explain that transfer taxes are an important part of real estate planning that is often overlooked by practitioners, and discuss the case "Matter of GKK 2 Herald," which illustrates a failed attempt to structure around transfer taxes that resulted in millions of dollars of transfer tax liability.

By Ezra Dyckman and Libin Zhang

10 minute read

April 22, 2015 | New York Law Journal

Ezra Dyckman and Libin Zhang discuss the Tangible Property Regulations, which established new rules on what expenses may be immediately deducted and what must be capitalized and depreciated over time, and address several issues on how owners of real property may use the regulations in practical terms.

By Ezra Dyckman and Libin Zhang

8 minute read

April 22, 2015 | New York Law Journal

Ezra Dyckman and Libin Zhang discuss the Tangible Property Regulations, which established new rules on what expenses may be immediately deducted and what must be capitalized and depreciated over time, and address several issues on how owners of real property may use the regulations in practical terms.

By Ezra Dyckman and Libin Zhang

8 minute read