目次

Real estate transaction setting -- Overview of state-law entities -- Overview of tax entities -- Financial aspects of real estate development -- The role of the real estate tax attorney -- Favorable tax characterization -- Structuring real property ownership -- Tax planning for real estate subdivision -- Taxation of real estate improvements -- Principles of Section 1031 gain and loss -- Structuring gain-deferral transactions -- Safeguarding exchange proceeds -- Structuring reverse exchanges -- Tax, legal, and economic aspects of leases -- Structuring improvements exchanges -- Structuring leasehold improvements exchanges -- Exchanges and proximate business transactions -- Taxation of losses.