Peter M Fass

October 04, 2006 | New York Law Journal

Peter M. Fass, a partner at Proskauer Rose, continues a review of the general rules relating to tax-free exchanges of real estate of �1031 of the Internal Revenue Code with a review of reverse like-kind exchanges where the taxpayer first sells his property and then finds replacement property.

By Peter M. Fass

12 minute read

April 05, 2006 | New York Law Journal

Peter M. Fass, a partner at Proskauer Rose, writes that if a pre-exchange refinancing is completed as part of an integrated transaction which includes the exchange, cash received by a taxpayer from a lender will be treated as cash received on disposition of the relinquished property.

By Peter M. Fass

10 minute read

October 06, 2004 | New York Law Journal

Peter M. Fass, a partner at Proskauer Rose, continues his discussion of how recourse liabilities are treated, analyzing how a partner "bears the economic risk of loss" with respect to a partnership liability.

By Peter M. Fass

12 minute read

June 04, 2003 | New York Law Journal

By Peter M. Fass

8 minute read