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Full-Text Articles in Law
Can The Town Of Ramapo Pass A Law To Bind The Rights Of The Whole World?, Fred P. Bosselman
Can The Town Of Ramapo Pass A Law To Bind The Rights Of The Whole World?, Fred P. Bosselman
Florida State University Law Review
No abstract provided.
Passing Depreciation To Investor-Partners, Donald J. Weidner
Passing Depreciation To Investor-Partners, Donald J. Weidner
Scholarly Publications
The partnership form is an extremely popular vehicle for raising money for real estate development because of the opportunity to offer high-bracket investors "pass through" of partnership losses. These losses, in all but the most highly leveraged partnerships, are largely the result of depreciation deductions. Despite the tremendous popularity of real estate partnerships, limitations on allocations of partnership losses or of particular items of partnership deduction, have never been carefully defined. The purpose of this article is to explore possible limitations in the context of a variety of allocation arrangements currently in use.