Industry Expert Articles

GENERAL TAX
BUSINESS AIRCRAFT - TAX / OWNERSHIP

• Exploring Oil, Gas and Mineral Exchanges
  By George Barlow., Esq.
• NET LEASE 101:
  What You Need to Know to Invest in Single-tenant, Net-leased Properties
  By: Jonathan W. Hipp, Calkain Companies, Inc.
• The deductibility of defeasance premium in the current tax year
  By: New England Real Estate Journal
• Criteria Report - FDIC TLGP Debt May Be Included As Defeasance Collateral In Rated U.S. CMBS Transactions
  By: Standard & Poor's
• OPTIMIZE TAX PLANNING ON THE SALE OF YOUR BUSINESS:
  Should You Exchange Your Intellectual & Personal Property?
  By: James Brennan Esq.,LL.M. - ES Group
• MAKING THE BEST OF A BAD SITUATION: How to Defer Capital Gains Tax Liability on a Commercial Foreclosure
  By: James Brennan Esq.,LL.M. - ES Group, Tyler Jay King, Esq. - ES Group, Robert M. Ercole - Neuberger, Quinn, Gielen, Rubin & Gibber, P.A.
• How to make a 1031 like kind exchange succeed - an owner’s perspective
  By: Rick Liljedahl , CRE is managing director at Net Lease Capital Advisors, Boston, Mass
• 1031 tax deferred exchanges made achievable: Lessons learned from the benefits of net lease
  By: Rick Liljedahl , CRE is managing director at Net Lease Capital Advisors, Boston, Mass
• 1031 Flowchart - Long-term strategy to use credit tenant net lease vehicle as an intermediate step between relinquished property and optimal replacement property utilizing cash-out refinancing.
  By: Rick Liljedahl , CRE is managing director at Net Lease Capital Advisors, Boston, Mass
• Exploring REITs as Investment Vehiclespdf Source: Mid Atlantic Real Estate Journal
  By: James Brennan
• Losing a Partner Without Losing Your Tax Shield (for In Brief click here)
  By: James Brennan, JD/LLM & Aaron M. Gregory, JD/MBA
• IRS Provides Safe Harbor for "Dwelling Units" Exchanged as Part of Section 1031 (Like-Kind) Exchange
  By: Jeffrey "Jeff" Rubinger, Holland + Knight
• New Recordation And Transfer Tax On "Controlling Interests" Will Have Significant Impact On Real Estate Owners
  By: Robert M. Ercole of Neuberger, Quinn, Gielen, Rubin & Gibber, P.A.

• State Sales And Use Tax Forum : Jan 2010
  Regional update on the Southeastern United States
  By Christopher Younger
• State Sales And Use Tax Forum : Oct 2009
  Regional update on the Northeastern United States
  By Christopher Younger
• Flying To A European Union Member Country? : Aug 2009
  Do your homework: Recent changes could significantly increase the cost of doing so...!
  By Christopher Younger
• State Sales And Use Tax Forum : July 2009
  Regional update on the Western United States
  By Christopher Younger
• State Sales And Use Tax Forum : April 2009
  Regional update on the Mid-Western United States
  By Christopher Younger
• Back To The Basics : Feb 2009
  Engaging in a tax-free Like-Kind Exchange of aircraft
  By Christopher Younger
• State Sales And Use Tax Forum : Jan 2009
  Regional update on the Southern United States
  By Christopher Younger
• State Sales And Use Tax Forum : Oct 2008
  Regional update on the Southern United States
  By Christopher Younger
• Looming Danger : Sept 2008
  IRS ups efforts to impose personal liability
  By Christopher Younger
• Extreme Caution Advised! : May 2008
  Properly responding to State Sales and Use Tax audits of aircraft acquisitions and ownership
  By Christopher Younger
• IRS INCOME TAX AUDITS ARE INCREASING : April 2008
  What should you do when you receive an audit notice?
  By Christopher Younger
• Myths and Truths : July 2007
  The State Sales and Use Tax in Business Aviation
  By Christopher Younger
• An Ever More Difficult Endeavor : Oct 2006
  By Christopher Younger
• The Cape Town Treaty : Jan 2006
  By Christopher Younger
• A Focus on Commuting Expenses : Nov 2005
  By Christopher Younger
• Maximizing corporate aircraft tax deductions under the Jobs Creation Act : Oct 2005
  By Christopher Younger