1703, 2021

Section 1061’s Application to Real Estate Carried Interests (or Not)

March 17th, 2021|Categories: Tax Articles|

Persons interested in investing in real estate may not have the capital to purchase or develop real estate. Ordinarily those persons will seek out investors to provide the capital, while retaining a profits interest in the venture (a “promote” in the real estate world) in exchange for managing and facilitating Continue Reading

April 2021

Monthly Tax Law Tip

The filing date for federal and California tax returns has been moved forward from April 15 to May 17, but this is only for individuals.  Trusts and estates, and corporations, still have an April 15 filing date, and estimated payments for individuals are still due on April 15.

1802, 2021

Final Regs Defining ‘Real Property’ for Section 1031: IRS Gets It Right With ‘State Law Plus’

February 18th, 2021|Categories: Tax Articles|

Jon Christianson and Matthew Carlson of Boutin Jones Inc., together with Louis Weller of Weller Partners, LLP, and Richard Lipton of Baker & McKenzie, LLP, were co-authors of an article that was recently published in the February 2021 issue of the Journal of Taxation titled, “Final Regs Defining ‘Real Property’ Continue Reading