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Full-Text Articles in Law
Notable Partnership Tax Articles Of 2012, Bradley T. Borden
Notable Partnership Tax Articles Of 2012, Bradley T. Borden
Bradley T. Borden
This Article reviews several partnership tax articles published by academic journals in 2012. The subjects of the articles range from broad reform proposals to taxation of reorganizations to taxation of carried interest to issues affecting partnership liabilities.
Dirt Lawyers And Dirty Remics, Bradley T. Borden, David J. Reiss
Dirt Lawyers And Dirty Remics, Bradley T. Borden, David J. Reiss
Bradley T. Borden
It is appropriate that the day-to-day practice of real estate law did not touch on the intricacies of the securitization of mortgages, let alone the tax laws that apply to mortgage-backed securities. Securitization professionals did not, however, account for the day-to-day practices of real estate lawyers as they relate to the transfer and assignment of mortgage notes and mortgages when structuring mortgage-backed securities. The consequences of this may turn out to be severe for investors, underwriters, and securitization professionals.
One of the consequences of the sale of a negotiable note not done in accordance with the requirements of the holder …