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 deferral
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.