Libin Zhang

September 02, 2020 | New York Law Journal

In this article on New York Tax Law, Libin Zhang notes that although the latest pied-à-terre tax proposal is an improvement on prior versions, some issues and questions remain. 

By Libin Zhang

6 minute read

November 05, 2019 | New York Law Journal

New York state has enacted new disclosure requirements that could apply to any limited liability company (LLC) that transfers or acquires certain residential real property in New York by deed, which could have a dramatic effect on all residential condo developers.

By Libin Zhang

8 minute read

June 21, 2019 | New York Law Journal

On April 12, 2019, New York Governor Andrew Cuomo signed New York's 2019-2020 budget into law. One section of the new law will increase the transfer tax rates that apply to real estate transactions in New York City. The new transfer tax rates are effective for property transfers on or after July 1, 2019.

By 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

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

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