Ezra Dyckman

April 24, 2013 | New York Law Journal

In their Taxation column, Ezra Dyckman, a partner at Roberts & Holland, and Daniel W. Stahl, an associate at the firm, write that taxpayers who are expecting an ordinary loss from an abandonment may be rudely awakened to the realization that their loss is a capital loss - or that they have no loss at all.

By Ezra Dyckman and Daniel W. Stahl

6 minute read

February 23, 2005 | New York Law Journal

Ezra Dyckman and Ronald A. Morris, members of Roberts & Holland, write that two of the tax provisions most sacred to real estate owners are �1031 (governing like-kind exchanges) and �121 (providing for exclusion of income from the sale of a home). The Internal Revenue Service has just issued a revenue procedure addressing the interaction of these popular provisions.

By Ezra Dyckman and Ronald A. Morris

5 minute read

October 24, 2007 | New York Law Journal

Ezra Dyckman, a member of Roberts & Holland, and Seth Hagen, an associate at the firm, write that professionals within the real estate industry commonly conceive of a real estate transfer from a partnership to a partner as a tax-free transaction; however, a recent Revenue Ruling illustrates a situation where such a transaction can result in tax at both the partnership and the partner level.

By Ezra Dyckman and Seth Hagen

5 minute read

May 31, 2010 | Legaltech News

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

By Ezra Dyckman & Libin Zhang

5 minute read

June 28, 2006 | New York Law Journal

Ezra Dyckman, a member at Roberts & Holland, and Seth Hagen, an associate at the firm, write that in recent years, many tax professionals have been promoting transactions to take advantage of the tax benefits of "facade easements," where a taxpayer claims a charitable deduction for granting an easement to preserve the historical facade or similar attribute of a building.

By Ezra Dyckman and Seth Hagen

7 minute read

October 26, 2005 | New York Law Journal

Ezra Dyckman and Ronald A. Morris, members of Roberts & Holland, remind readers that charitable organizations are subject to "unrelated business income tax" on sales of dealer property. They analyze a recent case where a cash-strapped church's plan to raise funds for renovations drew the scrutiny of the IRS.

By Ezra Dyckman and Ronald A. Morris

9 minute read

April 27, 2005 | New York Law Journal

Ezra Dyckman and Ronald A. Morris, members of Roberts & Holland, write that buildings are depreciable, land is not. This is a fundamental tenet of real estate income taxation. As a result, taxpayers have significant economic motivation to allocate costs to the tax basis of depreciable components of real estate.

By Ezra Dyckman and Ronald A. Morris

6 minute read

April 23, 2008 | New York Law Journal

Ezra Dyckman, a member of Roberts & Holland, and Seth Hagen, an associate at the firm, write that a new set of rules would translate mergers into a series of transactions and then determine the tax consequences of those deemed transactions as if they actually occurred.

By Ezra Dyckman and Seth Hagen

9 minute read

October 28, 2009 | New York Law Journal

Ezra Dyckman is a member of Roberts & Holland, and Lana Kalickstein, an associate with the firm, discuss Internal Revenue Code Section 108(i), which allows the deferral of taxable income from the discharge of indebtedness. For a taxpayer who takes advantage of this provision, COD income will not be included in gross income until 2014, and even then, included only ratably over a five-year period. Unfortunately, some of the crucial terms found in section 108(i) remain undefined, making it difficult for some taxpayers to determine whether they qualify for the election and which actions will trigger acceleration.

By Ezra Dyckman and Lana Kalickstein

8 minute read

December 24, 2008 | New York Law Journal

Ezra Dyckman is a member of Roberts & Holland, and Lana Kalickstein, an associate with the firm, write that in today's economic climate, more and more taxpayers are struggling to repay loans, and must negotiate with lenders for alternatives. The Internal Revenue Service has issued proposed regulations that provide guidance on (1) the determination of cancellation of indebtedness income of a partnership that issues a partnership interest to its lender in satisfaction of the partnership's debt, and (2) the tax consequences to the lender.

By Ezra Dyckman and Lana Kalickstein

10 minute read