Law Commons^™

'99-To-1’ Property Deals: Stamp Duty Avoidance Or Honest Mistake, Vincent Ooi

Research Collection Yong Pung How School Of Law

This article explains in detail the legal issues surrounding the recent ABSD audit and how exactly the general anti-avoidance rule and the stamp duty avoidance surcharge in the Stamp Duties Act 1929 can be invoked by the IRAS.The article highlights the fact that it may not be enough for a property buyer to show that the '99-to-1' holding was intended to enable the buyer to qualify for a home loan and not 'for stamp duty avoidance'. The property buyer must be able to answer the additional question of why the transfer of the property is 'staggered' in two stages and …

Logan, Leland Hallowell, 1905-1980 (Mss 744), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 744. Correspondence and papers of Bowling Green, Kentucky attorney Leland H. Logan. Includes some personal material regarding his law practice and draft status, diaries for 1944 and 1945, and a small group of files representing his legal work, especially for the Home Owners’ Loan Corporation.

The Natural Property Rights Straitjacket: The Takings Clause, Taxation, And Excessive Rigidity, Eric Kades

Faculty Publications

Natural property rights theories have become the primary lens through which conservative jurists and scholars view the Constitution’s main property rights provision, the Takings Clause. One of their most striking arguments is that progressive income taxation — applying higher tax rates to higher incomes — is an unconstitutional taking of wealthy taxpayers’ property. This has become part and parcel of well-established battle lines between conservative property rights advocates and their liberal counterparts. What has gone unnoticed is that the very same argument deployed against progressive taxation also deems regressive taxation — applying lower tax rates to higher incomes — an …

All Charities Are Property-Tax Exempt, But Some Charities Are More Exempt Than Others, Evelyn Brody

All Faculty Scholarship

Attention from the media notwithstanding, the nonprofit sector continues to achieve remarkable success in state supreme courts and statehouses in defending property-tax exemptions. But budget pressures remain. While the intermediate use of “payments in lieu of taxes” has not yet become a systematic compromise solution, PILOTs are attracting growing interest from local taxing jurisdictions. This Article highlights three issues— who decides the parameters of exemption, legislatures or courts; what are the specific factors and vulnerable subsectors; and how exemption is granted or withheld in practice—and concludes with several PILOT case studies. The Appendix sets forth a fifty-one-jurisdiction review of state …

Slides: Water Leasing In The Lower Arkansas Valley: The "Super Ditch Company", Peter Nichols

Western Water Law, Policy and Management: Ripples, Currents, and New Channels for Inquiry (Martz Summer Conference, June 3-5)

Presenter: Peter NIchols, Trout, Raley, Montano, Witwer & Freeman, Denver, CO

28 slides

Slides: Lower Arkansas Valley Super Ditch Company, Inc.: Water Leasing Program, Peter Nichols

Evolving Regional Frameworks for Ag-to-Urban Water Transfers (December 11)

Presenter: Peter Nichols, General Counsel of the Lower Arkansas Valley “Super Ditch” Company, Trout, Raley, Montano, Witwer & Freeman PC, Colorado

33 slides

Creative Structures For The Disposition Of Real Estate (Slides)

William & Mary Annual Tax Conference

No abstract provided.

Creative Structures For The Disposition Of Real Estate: Extracting Equity On A Tax-Free Basis, Blake D. Rubin, Andrea M. Whiteway, Jon G. Finkelstein

William & Mary Annual Tax Conference

No abstract provided.

Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin

William & Mary Annual Tax Conference

No abstract provided.

Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway

William & Mary Annual Tax Conference

No abstract provided.

Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.

Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.

Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson

William & Mary Annual Tax Conference

No abstract provided.

Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson

William & Mary Annual Tax Conference

No abstract provided.

Rev. Proc. 2005-24 And The Upc Elective Share, Lawrence W. Waggoner

Law & Economics Working Papers Archive: 2003-2009

This article discusses Revenue Procedure 2005-24, which came as a bombshell to the estate-planning bar. The Rev. Proc. requires a spousal waiver of elective-share rights in order for a charitable remainder annuity trust (CRAT) or a charitable remainder unitrust (CRUT) created on or after June 28, 2005, to qualify for a charitable deduction. The elective share is a statutory provision common to most probate codes in non-community-property states that protect a decedent’s surviving spouse against disinheritance.

The Rev. Proc. is primarily though apparently not exclusively addressed to the elective share of the Uniform Probate Code (UPC). Unfortunately, the Rev. Proc. …

Tax Planning For Real Estate Developers, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.

Tax Planning For Real Estate Ownership, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

Property Law: 2001 Survey Of Florida Law, Ronald B. Brown, Joseph M. Grohman

Faculty Scholarship

No abstract provided.

2000 Survey Of Florida Law: Real Property, Ronald B. Brown, Joseph M. Grohman

Faculty Scholarship

No abstract provided.

Survey Of Florida Law: Real Property, Ronald B. Brown

Faculty Scholarship

No abstract provided.

The Relevance Of Water “Ownership” To Water Markets And Other Issues, Barton H. Thompson, Jr.

Water Organizations in a Changing West (Summer Conference, June 14-16)

31 pages.

Contains references.

Structuring Real Estate Investments And Transactions After Tra 1986, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.

Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center

Natural Resource Development in Indian Country (Summer Conference, June 8-10)

Conference organizers and/or faculty included University of Colorado School of Law professors David H. Getches, Charles F. Wilkinson, Lawrence J. MacDonnell and Richard B. Collins.

Indian reservations constitute about 2.5% of all land in the country and 5% of all land in the American West. During the last two decades, Indian natural resources issues have moved to the forefront as tribal governments have dramatically expanded their regulatory programs, judicial systems. and resource development activities. This major symposium will address current developments and assess likely future directions in the areas of tribal, federal, and state regulation; tribal-state intergovernmental agreements; financing; mineral …

Putting Indian Reservation Water Rights To Use, Richard B. Collins

Western Water Law in Transition (Summer Conference, June 3-5)

10 pages.

"Active Conduct" Distinguished From "Conduct" Of A Rental Real Estate Business, John W. Lee

Faculty Publications

No abstract provided.