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Real Estate Portfolios Library

Product Code: TMLW12
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Description

Real Estate Portfolios Library provides resources and expert guidance in every key area of real estate tax planning. This Library includes the following: the Portfolios featuring in-depth analysis of experts who handle real estate taxation issues; the Real Estate Journal providing monthly news and developments; practice tools and instant access to relevant source documents.

What it helps you do:

  • Gain expert advice on real estate taxation issues. The Portfolios provide you with the experience of leading experts who specialize in the topics they cover.
  • Get the latest news and interpretation on real estate tax developments that affect you and your clients.   Included in the Real Estate Portfolios Library are the Real Estate Journal, Weekly Report, Insights & Commentary and the Tax Management Memorandum – all of which allow you to stay on top of the game by keeping you current on any developments in real estate planning.
  • Save time with easy-to-use practice tools.  With your Real Estate subscription, get access to Federal tax forms and State tax forms (optional); tables, charts and lists; and working papers (including sample plans and documents) which enable you and your staff to use these real-world practice documents.

Product Structure

Portfolios: Treatise-like pieces that provide in-depth analysis and practice tools for practitioners who handle real estate taxation issues.

Notification: Real Estate Journal, Tax Management Weekly Report, Insights & Commentary and Tax Management Memorandum providing news and analysis of emerging real estate tax planning trends and issues.

Source documents: Primary Source material including Laws & Regulations, Agency Documents, and Cases.

Formats and Frequency

Available in print and on the web. Contents vary by format.

The Portfolios are updated regularly.  Real Estate Journal is updated monthly and is archived on the Web. Tax Management Weekly Report is updated weekly. Insights & Commentary is updated regularly. Tax Management Memorandum is issued bi-weekly. E-mail summaries, providing the highlights and table of contents for reports and journals, with URLs to full text articles and documents, are also available.

NOTE: This product is a component of the BNA Tax and Accounting Center. Your free trial to the Center includes full access, allowing you to explore all areas of tax and accounting analysis, primary sources, practice tools and more. You can find more information on the Center here.

Authors

Michele J. Alexander
Michele J. Alexander, J.D., Georgetown University Law Center (1995); B.A., The College of New Jersey (formerly Trenton State College) (1992); Member, New York State Bar Association, Tax Section; Author, “Tax issues in Business Separation Transactions,” appearing in Business Separation Transactions (Law Journal Press); Counsel, Wachtell, Lipton, Rosen & Katz. 
Bradley T. Borden
Bradley T. Borden, B.B.A. (1995), M.B.A. (1996), Idaho State University; J.D. (1999), LL.M. in taxation (2000), University of Florida Fredric G. Levin College of Law. Professor Borden is a Professor of Law at Brooklyn Law School. Before entering the legal academy, he practiced law at Oppenheimer, Blend, Harrison & Tate, Inc., in San Antonio. He is a prolific author and speaker. His articles have been published in the nation's leading tax and legal journals. Professor Borden is the author or co-author of several books: Tax-Free Like-Kind Exchanges (Civic Research Institute 2008), Taxation and Business Planning for Real Estate Transactions (LexisNexis 2011), Tax, Legal, and Financial Aspects of Real Estate Joint Ventures (Civic Research Institute, in progress), State Laws of Limited Liability Companies and Limited Partnerships (Wolters Kluwer, in progress with Robert J. Rhee). He is also the author of the forthcoming BNA portfolio on tax issues affecting real estate developers. Professor Borden is a past chair of the Sales, Exchanges & Basis Committee of the ABA Section of Taxation.
Ronald S. Borod
Ronald S. Borod, B.A., Princeton University (1963) (Magna Cum Laude, Phi Beta Kappa); J.D., Harvard Law School (1966); LL.M. (Taxation), New York University (1967); admitted to bar, Massachusetts and Tennessee; member, Tax and Urban Law, Sections, American Bar Association; member, Massachusetts Bar Association, Boston Bar Association, Tennessee Bar Association, Memphis Bar Association; member, National Association of Bond Lawyers; contributor of articles to New York University and Memphis State University Law Reviews; contributed chapters on “At Risk Limitation on Losses” and “Rehabilitation Expenditures for Historic Structures” in Federal Tax Deductions (Warren, Gorham & Lamont 1983); contributor of articles to Tax Management Real Estate Journal; contributed chapter on “Syndicating REO and Troubled Loan Assets From the Lender's and Buyer's Perspective” to The Workout Game — Managing Nonperforming Real Estate Assets (Executive Enterprises and Land Development Institute 1987); editor of Securitization: Asset–Backed and Mortgage–Backed Securities (Michie 1991, Revised 1994 and 1995); Adjunct Professor of Law, Boston University School of Law; member, Tax Management Advisory Board on U.S. Income. 
MaryJo Brady
Mary Jo Brady, B.S., Fairfield University (1986); J.D., New York Law School (1995); member, New York State Bar Association, Association of the Bar of the City of New York; member, New York State Bar; co-author, Tax Management Portfolio No. 561, Capital Assets. 
Pamela M. Capps
Pamela M. Capps, B.S.B.A., Washington University (1987); J.D., Columbia University School of Law (1992); member, New York State Bar Association, Association of the Bar of the City of New York; member, New York State Bar; co-author, Tax Management Portfolio No. 561, Capital Assets. 
Michael Carnevale
Michael K. Carnevale, Esq., University of Michigan (1982); University of Detroit (1990). Certified Public Accountant (New York, New Jersey, Michigan); Partner, Deloitte Tax LLP; member, American Institute of Certified Public Accountants, Michigan Society of Certified Public Accountants, American Bar Association, Michigan Bar Association, and National Association of Real Estate Investment Trusts.
James P. DeBree
James P. de Bree, Jr., B.S., California State University Northridge (1975). Certified Public Accountant (California); Partner, Deloitte Tax LLP; member, American Institute of Certified Public Accountants, California Society of Certified Public Accountants, National Association of Real Estate Investment Trusts; author of numerous articles on REITs and REIT taxation; frequent speaker on REIT-related matters. 
Bruce N. Edwards
Bruce N. Edwards, B.A., The Colorado College; J.D., University of Washington School of Law; LL.M. (in Taxation), New York University; former Law Clerk to the Honorable Shiro Kashiwa, Associate Judge, the United States Court of Claims (now the Court of Appeals for the Federal Circuit); former New Decisions Editor, The Journal of Taxation; selected as Super Lawyer, Washington Law & Politics (2005, 2004, 2003); author, “Understanding and Making the New Section 646 Election for Alaska Native Settlement Trusts,” 18 Alaska Law Review 219 (Duke University 2001); “Understanding and Using ‘Partnership Redemptions' in the Context of Section 1(h),” 45 Tax Mgmt. Memo. No. 19, 1 (Sept. 20, 2004); 568-3rd T.M., Involuntary Conversions; 594-2nd T.M., Tax Implications of Home Ownership; Tax Practice Series: Chapter 1510, Tax Free Exchanges; Chapter 1520, Involuntary Conversions; Chapter 2650, Taxation of Timber; Chapter 3880, Tax Court Litigation; Chapter 3890, Refund Litigation; Chapter 3850, IRS Audit Procedures; Chapter 3860, Statute of Limitations; member, Washington and Alaska Bars; member, American Bar Association (Section of Taxation, Committee on Court Procedure); member, American College of Tax Counsel.
Barry Herzog
Barry Herzog, B.A., Yeshiva University (1987); J.D., Columbia University (1991); member, New York State Bar Association, Committee on Corporations; member, American Bar Association, Section of Taxation; member, New York State Bar; co-author, Tax Management Portfolio No. 561, Capital Assets.
Philip J. Holthouse
Philip J. Holthouse, B.S., University of Southern California (summa cum laude, 1981); M.B.T., University of Southern California (1986); J.D., Loyola Law School — Los Angeles (Order of the Coif, 1993); adjunct professor, University of Southern California Master of Business Taxation Program (1988 – ); author of numerous articles on federal taxation; member of the American Bar Association, State Bar of California, American Institute of Certified Public Accountants, California Society of CPAs; Partner — Holthouse Carlin & Van Trigt LLP (CPAs); Partner — Sherry, Coleman & Holthouse LLP (Attorneys at Law). 
Victoria Eve Kelly
Victoria Eve Kelly graduated cum laude from Barnard College (Columbia University) in 1978 with a B.A. in political science, and received a J.D. from Duke Law School in 1981. Her professional experience includes law, finance and taxation, and she publishes frequently in these areas. 
Howard J. Levine
Howard J. Levine, B.A., Hunter College (1969); J.D., State University of New York at Buffalo (cum laude, 1972); LL.M. (Taxation), Georgetown University Law Center (1976); attorney and assistant branch chief, Office of Chief Counsel, Internal Revenue Service (1972-1976); adjunct lecturer in Real Estate Taxation, American University Law School (1980-1982); adjunct professor, The George Washington University Law School and Georgetown University Law Center LL.M. Tax Programs (1982-1993); contributing editor, The Journal of Real Estate Taxation; Tax Management Distinguished Author (2000); member, Advisory Board, Tax Management International Journal; member, Advisory Board, CCH Journal of Taxation of Global Transactions; author, 936 T.M., U.S. Income Tax Treaties — The Limitation on Benefits Article; partner, Roberts & Holland LLP, Washington, D.C. and New York, N.Y.; member, American Bar Association (Chairman, Committee on Sales, Exchanges and Basis, and Subcommittee Chairman, Like Kind Exchanges, Tax Section 1990-1994), New York Bar, District of Columbia Bar, International Fiscal Association.
James E. Maule
James Edward Maule, B.S., University of Pennsylvania (1973); J.D., Villanova University (1976); LL.M. (Taxation), George Washington University (1979); lecturer, Villanova University Graduate Tax Program and Tax Forum CLE Programs; lecturer, Philadelphia Bar Association Tax Section; member, Advisory Board on U.S. Income, Tax Management Inc.; former attorney-advisor, United States Tax Court, Judge Herbert L. Chabot; former attorney-advisor, Chief Counsel to the Internal Revenue Service; former Editorial Advisory Board member and Columnist, Journal of Limited Liability Companies; former lecturer, ALI-ABA; former lecturer, Tax Management Inc. & Continuing Legal Education Satellite Network; former lecturer, Pennsylvania Bar Institute; former lecturer, Georgetown University Law Center Institute on State and Local Taxation; former lecturer, The Dickinson School of Law CLE Programs; member, American Bar Association, Section of Taxation, Committee on S Corporations (Consultant and former Chair, Subcommittee on Subchapter S and State Law; former Chair, Subcommittee on Comparison of Partnerships and S Corporations). 
Forrest David Milder
Forrest David Milder, S.B., Massachusetts Institute of Technology (1973) (Phi Beta Kappa); S.M., Massachusetts Institute of Technology (1974); J.D., Harvard Law School (1977); LL.M. (Taxation), Boston University (1983); admitted to bar, Massachusetts; member, Tax Section, American Bar Association, Boston Bar Association (Chairman, Internet and Computer Assisted Tax Practice Committee, former Chairman, Section of Law Office Management and Professionalism); member, National Association of Bond Lawyers; Boston University School of Law, Instructor of Legal Research and Writing; Lecturer, Federal Tax Institute, Massachusetts Continuing Legal Education, Massachusetts Association of Public Accountants, Northwest Center for Professional Education; Contributor on tax matters to The Wall Street Journal, Boston Globe, Massachusetts Banker and Tradesman, The Matrimonial Strategist, Massachusetts Lawyer's Weekly, and Writer's Digest; author of “Disposition of Personal Residence” (The Best of MCLE, August 1991). Contributed Chapter “Federal Income Taxation of Asset Securitization Transactions” to Securitization: Asset–Backed and Mortgage–Backed Securities (Michie 1994).
Joel E. Miller
Joel E. Miller, A.B., Columbia College (1954); J.D., Columbia University School of Law (1956); LL.M. in Taxation, New York University Graduate School of Law (1964); Law Secretary to Honorable Harold R. Medina, Judge, U.S. Court of Appeals for the Second Circuit, 1956–1957; associated with Paul, Weiss, Rifkind, Wharton & Garrison, New York, N.Y., 1957–1960; associated with and member of Demov, Morris, Levin & Shein, New York, N.Y., 1961–1969; member of adjunct and full-time faculty, St. John's University School of Law between 1976 and 1989; Chair, Subcommittee on Condominiums and Cooperatives, Committee on Real Estate Tax Problems, Section of Taxation, American Bar Association; Chair, Subcommittee on Liens, Cooperatives and Condominiums Committee, Real Property Law Section. New York State Bar Association, Tax Section; co-author, Modern Trust Forms and Checklists (Warren, Gorham & Lamont, Inc. 1980); author, Federal Taxation of Trusts (Prentice-Hall, Inc., 1968); contributor to Tax Law Review, Journal of Real Estate Taxation, Journal of Taxation and other legal publications on matters involving federal taxation and property law; editor, Real Estate Tax Ideas 1979–1983; member, several advisory boards; and lecturer at various tax institutes. Note: Portions of this portfolio are taken from articles written by Mr. Miller and originally published in the Journal of Real Estate Taxation (Warren, Gorham & Lamont, Inc.). 
Howard J. Rothman
Howard J. Rothman, B.A., City College of New York (1967); J.D., Brooklyn Law School (1971); LL.M., New York University School of Law (1972); member, American Bar Association, Section of Taxation, Committee on Corporate Tax; member, New York State Bar Association, Section of Taxation, Committee on Corporations, Committee on Partnerships, and Committee on Income from Real Property; member, International Bar Association, Committee on Taxation; Advisory Board, Tax Management Real Estate Journal; member, New York State Bar; co-author, Tax Management Portfolios No. 561, Capital Assets and No. 759, Transfers to Controlled Corporations: Related Problems.
Mark N. Schneider
Mark N. Schneider, B.S., Lehigh University, magna cum laude (1971); M.B.A., Columbia University (1973). Certified Public Accountant (California, DC, New York and Texas); Partner, Deloitte Tax LLP; member, American Institute of Certified Public Accountants, National Association of Real Estate Investment Trusts, American Society of Pension Professionals & Actuaries; AICPA Tax Practice Responsibilities Committee; and former member of the AICPA Employee Benefits Tax Committee. 
Scott L. Semer
Scott L. Semer, J.D., Columbia University School of Law (1997); B.F.A., Tisch School of the Arts (1992); Lecturer-in-Law, Columbia University School of Law; Partner, Davies Ward Phillips & Vineberg LLP. 
Daniel N. Shaviro
Daniel N. Shaviro, A.B., Princeton University (1978); J.D., Yale Law School (1981); member, District of Columbia Bar; author of various books including When Rules Change: A Political and Economic Analysis of Retroactivity and Transition Relief and Making Sense of Social Security Reform; contributor of articles to various journals including Tax Law Review, Virginia Tax Review, TAXES, Harvard Law Review, University of Chicago Law Review, and Michigan Law Review; Caplin & Drysdale, Washington D.C. (1981–84); Legislation Attorney, Joint Committee on Taxation (1984–87); Assistant Professor and then Professor of Law at University of Chicago Law School (1987-1995); Professor of Law at NYU Law School since 1995.
Gary J. Silversmith
Gary J. Silversmith, B.S., magna cum laude, University of Colorado (1977); J.D., Georgetown University Law Center, member, The Journal of Law & Policy, (1981); M.L.T., Georgetown University Law Center (1983); member: District of Columbia Bar Association, Colorado Bar Association, American Bar Association, Sections of Taxation and Real Estate; Vice President—Long & Foster Real Estate, Inc., Washington, D.C.; formerly, The Office of the General Counsel, Federal National Mortgage Association; guest lecturer at Johns Hopkins University; contributor to various legal publications.
Lisa M. Starczewski
Lisa Marie Starczewski, Smith College, B.A. (magna cum laude, 1985); Villanova University School of Law, J.D. (summa cum laude, 1988); Editor-in-Chief, Villanova Law Review (1987-88); member of adjunct faculty, Villanova University School of Law; former associate, Morgan, Lewis & Bockius; Schnader, Harrison, Segal & Lewis; author, 714 T.M., Partnerships — Allocation of Liabilities; Basis Rules; 550 T.M., At-Risk Rules; 565 T.M., Installment Sales; 621 T.M., IRS National Office Procedures — Rulings, Closing Agreements; co-author, 517 T.M., Scholarships and Educational Expenses; 5100 T.M., Revenue Recognition: Fundamental Principles (Accounting Series); 5101 T.M., Revenue Recognition: Product Sales and Services (Accounting Series); 5114 T.M., Accounting for Leases: Fundamental Principles (Accounting Series); 5117 T.M., Leases: Lessee Perspective (Accounting Series); 5118 T.M., Leases: Lessee Perspective — Selected Topics (Accounting Series); author of several chapters in the Tax Practice Series and contributor to various tax publications; recipient of Distinguished Author award; member, Tax Management U.S. Income Advisory Board.
Charles B. Temkin
Charles B. Temkin, Esq., B.A., Columbia University, summa cum laude (1969); J.D., Harvard University, magna cum laude (1972). Attorney advisor, U.S. Dept. of the Treasury, Office of Tax Legislative Counsel (1974-1976). Director, Deloitte Tax LLP; member, American Bar Association Section of Taxation, National Association of Real Estate Investment Trusts; D.C. Bar Taxation Section, member, Steering Committee (1989-1994), Vice-Chair and then Chair, Pass-Through Entities and Real Estate Committee (1996-2001).
Robert Wood