Ezra Dyckman

February 25, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Libin Zhang discuss recent guidance from the Internal Revenue Service as to who qualifies as a real estate professional.

By Ezra Dyckman and Libin Zhang

8 minute read

February 24, 2015 | New York Law Journal

In their Taxation column, Ezra Dyckman and Libin Zhang discuss recent guidance from the Internal Revenue Service as to who qualifies as a real estate professional.

By Ezra Dyckman and Libin Zhang

8 minute read

December 24, 2014 | New York Law Journal

In their Taxation column, Ezra Dyckman and Libin Zhang address some noteworthy changes that affect owners of real property in the wake of the Department of the Treasury finalizing new regulations in 2013 and 2014 that will dramatically affect the income taxation of such property owners as well as other businesses.

By Ezra Dyckman and Libin Zhang

7 minute read

October 22, 2014 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl of Roberts & Holland discuss the case 'Allen v. United States,' and write: "The fact that a taxpayer acquires real property with the intention of developing it does not by itself mean that an ultimate sale of the real property will result in ordinary income." For the taxpayer in 'Allen,' however, it did.

By Ezra Dyckman and Daniel W. Stahl

7 minute read

August 27, 2014 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl of Roberts & Holland discuss the Treasury Department's proposed partnership regulations which, if implemented, would have a profound impact on many partners by radically shifting partnership debt allocations.

By Ezra Dyckman and Daniel W. Stahl

10 minute read

June 25, 2014 | New York Law Journal

In their Taxation column, Ezra Dyckman and Libin Zhang of Roberts & Holland discuss the "Frank Aragona Trust" case—the first authority that has held that a trust can be a real estate professional and can therefore generate non-passive income and losses from its rental real properties. The authors explain that the holding is limited to the taxation of non-grantor complex trusts, but such trusts may benefit substantially with some proper structuring and designation of trustees.

By Ezra Dyckman and Libin Zhang

11 minute read

February 26, 2014 | New York Law Journal

In their Taxation column, Ezra Dyckman and Libin Zhang of Roberts & Holland review the safe harbor created by the IRS which allows an historic rehabilitation tax credit for partnerships or LLCs that meet the requirements. They explain the revenue procedure against the background of the Atlantic City Convention Hall case.

By Ezra Dyckman and Libin Zhang

10 minute read

February 22, 2012 | New York Law Journal

In their Taxation column, Ezra Dyckman, a partner at Roberts & Holland, and Libin Zhang, an associate of the firm, write that last November the Treasury Department proposed a regulation describing for the first time how members of limited liability companies can materially participate in the LLCs' activities and deduct their share of the LLCs' flow-through tax losses against the members' other income.

By Ezra Dyckman and Libin Zhang

8 minute read

June 27, 2012 | New York Law Journal

In their Taxation column, Ezra Dyckman, a partner at Roberts & Holland, and Libin Zhang, an associate at the firm, write that to alleviate the hardships arising from taxpayers being taxed on income without cash, section 108 of the Internal Revenue Code provides several instances in which COD income may be excluded from gross income.

By Ezra Dyckman and Libin Zhang

9 minute read

June 01, 2010 | Legaltech News

Take advantage of tax credits for adopting "greentech" for commercial properties.

By Ezra Dyckman & Libin Zhang

6 minute read