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Index
Symbols
$2,000,000 limit 148
$25,000 limit on rehab investment tax credit 152
$25,000 passive-loss exemption 64
$500,000 capital gains exclusion 105, 133
00.html 5
5/6/03 bonus depreciation 113
6,000 lbs or more vehicle 110
9/10/01 bonus depreciation 113
15% Test 114
30% bonus depreciation 113
45/180 day rule 174
45-day deadline 171
45-day limit 171
121, IRS Code Section 105, 108
150% declining balance method 111
180th day 171
200% declining balance method 15, 100, 110, 111
1031, IRS Code Section 108
A
ABA’s Directory 41
absentee 129
Accelerated Cost Recovery System 79, 81
accelerated depreciation method 111
accountant 9, 12, 13, 16, 31, 34, 36, 44, 65, 158, 170
accounting old wives’ tales 31
accrual accounting 143
acknowledgments section 41
active income 153
actively participate 147, 149
actual expenses 111
adequate disclosure 21
advertising 136
adviser conservatism 35
Aggressive Tax Avoidance for Real Estate Investors 4, 26, 179
agreement with seller 102
air-conditioning 114, 131
Alexander, Donald 52
Allen, Bob 179
allocate 108
All You Need to Know About the IRS 51, 52
alternative minimum tax 65, 110, 111, 112, 139, 179
American Association of Attorney—C.P.A.s 42
American Bar Association 41
American Express 126
American Institute of CPAs 39
American Jobs Creation Act of 2004 108
American Law Institute 39
amortization 69, 92, 93, 117, 122, 131, 132
Amortizing Life Estates and Term Interests After the Revenue Reconciliation Act of 1989 99
ancestors 170
apartments 125, 170
Appeals Court 56, 58, 59
Applicable Federal Rate 141
appraisal 16, 17, 81, 85, 86, 118
appraiser 17, 84, 85, 86, 101
appreciation 106, 108, 111, 148
Armstrong, Senator 8
Arnold, Alvin 76
art 101
article authors 41
asbestos 127
Asrilant, Steven 172
assessor 17, 24, 82, 118, 119
asset protection 75
associates 138
assume the existing loan 146
assumptions 143
attorney 16, 41, 44, 158, 170
attorney/CPA 37, 42
attorney fee 59, 72, 91, 117
Au court case 137
audit 4, 7, 22, 23, 50, 52, 86, 102, 133
audit coverage 62
Automatic Extension of Time to File Return 175
Ayling court case 136
B
bad check 19
Ball, Kathleen 172
Bank of America 66
bankrupt 172
bankruptcy exemptions 75
bargain purchase 106, 107
Barker, Earlene, court case 61
Barnes court case 134
basis 89, 91, 92, 97, 101, 108, 109, 117, 123, 131, 143, 146
basis notebook 122
Beck, John 42
below-market interest rate 141, 143
Best Lawyers in America 47
Biedermann court case 138
Biggs court case 12, 174, 176
Black Lung Benefits Amendment of 1981 6, 8
Bolton court case 128
bond 55
bonus depreciation 113
book authors 41
book store distributor 62
boot 17, 108
Borel Bank 46
Borison, Jerome 61
borrowing builder who never sells 106
Bowker, R.R., publishing company 41
Boyer court case 137
Brady court case 138
Brauer court case 174, 176
breakeven attorney fee 59
bridges and tunnels 99
Brown v. Comm. 137
Bryson, Mary 172
builder 83, 137, 140, 180, 181
Building Cost Manual 83
building cost service 83
Building Estimator’s Reference Book. 83
buried pipes and wires 101
Burkholder, Bruce 45
Bush, Gerson A. 136
Bush, President 113
business trip checklist 121, 125
business use 115, 121
buydown 143, 144, 145
Bynum court case 138
Byram court case 136
C
California Board of Legal Specialization 42
California law 3, 75, 107, 111, 157
Cal Interiors Incorporated, et al v Comm. 153
canals 99
capital gain 148
Capron, David 172
car 109
cargo containers 99
Carnegie, Dale 43
carried-forward losses 140
Carson, Johnny 52
cars, special rules 110
Casalina court case 138
cash accounting 143
CCH 13
C.C.I.M. 159
CCIM course 156
CD-ROM 11
certifications 42
Certified Specialist—Taxation Law 42
Chandler court case 136
changed conditions 137
Changing Times 158
charitable remainder trust 164
Charlotte Union Bus Station, Inc. 3
cheating 49
Chicago Deferred Exchange Corp. 46
child care 128
child labor law 128
Claims Court 4, 5, 53, 54, 56, 58, 60
classified items 49
clear cut 15, 21, 182
clear-cut answer 16
Clemenceau, Georges 34
Clinton, President Bill 105, 150
Cobb, Charles 61
Coldwell Banker 157
collateral 55
collection agent 147
combined business and pleasure trip 126
Commerce Clearing House 10
Commercial Cost Estimator 83
Committee of Conference Report 98-861 171
common area 103
community property 3
component breakdown 83, 84, 85
computer 65, 111, 131
computerized legal research 11
concealment 75
condominium 5, 103, 166
condominium conversions 78
conduit 75
conservatism 16, 22
Constitution 3
construction 78, 83
constructive receipt 170, 173, 176
contempt 34
contract 3
convention 125, 126
convert 137
Cook, Donald 172
Co-op 166
cooperative 3
cooperative buyer 174
copier 131
Cornell Law School 13
corporation 37, 71, 72, 73, 153, 170, 171
costs of acquisition 91
Court of Appeals 4, 5
Crabtree court case 138
Credit For Prior Year Minimum Tax 112
Crichton court case 166
Criminal charges 61
criminal tax lawyer 21
Cristo court case 133
Crown Zellerbach Corporation 22, 35
curbs 99
Curphey, Edwin 5, 6, 8, 61, 134
D
day-to-day decisions 35
deadlines 79
dealer 7, 17, 60, 78, 87, 107, 135, 136, 137, 138, 152, 181
debt discharge 147
debt forgiveness 148
debt forgiveness caused by a decline in the financial condition of the taxpayer 148
debt forgiveness caused by a decline in the market value 148
decision tree 24, 26, 27, 28, 29, 86
decline in the market value 148
deductibility of interest 181
deduction equivalent 152
Deductions for Bad Debts 8
deed restrictions 136
deficiency 18, 19, 23, 57
DeJong, David 45
delayed exchange 22, 23, 174
depreciation 105, 108, 148
depreciation for recapture purposes 148
designations 42
diligence 40
Dillon v. Comm. 137
discharge of indebtedness 89
discharge of indebtedness income 147, 148
discount rate 28, 59, 140
display racks and shelves 99
disqualified person 175
District Court 4, 18, 53, 54, 56, 58, 59, 60, 62, 129
do-it-yourself appraisal 87
dollar limits 79
Domenic court case 124
domestic work 128
donee’s basis 89
donor’s basis 89
Dressen court case 138
drivers license 107
driveway 119
Duffy, Charles 35
E
Economic Growth and Tax Relief Reconciliation Act 128
Economic Recovery Tax Act of 1981 66, 81, 113
editors of trade journals 42
Egger, Roscoe 38
electricity 131
eleventh-hour tactics 160
employee 170
enrolled agent 42, 60
entertainment 125
entire interest in the property 151
equate disclosure 21
equipment 131
equitable title 146
estate planning 72, 74
ethics 44
Evans court case 107
evidence 81
excavation 101
excavation for lagoon 99
Excel 112
excess loan over basis 12, 20, 145, 146, 147
excess loans over value 147
exchange 42, 75, 108
Exchange Channels, Inc. 173
exchange clauses 175
Exchange Facilitator Corp. 46
exchange groups 169
exclusive use test 133
exemption 128
expected value 28
expenditure 121, 122
experience 34
extortion 160, 175
extraordinary personal services 152
F
false statements by promoter 72
favorable tax rate 148
fax 131
Federal Income Taxation of Real Estate 4, 12, 99
Federal Reporter 12
Federal Rules of Civil Procedure 34
Federal Tax Guide 10, 14, 19, 50, 124
Federal Tax Practice and Procedure 50
federal unemployment tax 5, 128
feed 124
fences 99, 119
Ferguson court case 60
financing 181
finish grading 99, 119
fire extinguishers 99
first-year expensing 15, 22, 77, 78, 79, 97, 98, 99, 111, 114, 115, 118, 123, 166
first year of vehicle depreciation 111
five-year property 97, 109
Fixed-Date Waiver 53
fix-up costs 127
flipping 107
Florida law 74, 75
focal point 134
foreclosure 147
foreign real estate 166
forgiven debt 147
Form 870 52, 53, 58
Form 872 53
Form 1065 71
Form 1099 122
Form 4562 93, 122
Form 4868 175
Form 8801 112
Form 8824 90
Form 8829 132
former passive activities 150
Foster court case 20
Frankel court case 130
fraud 18, 21
Fredericks court case 164
Freedom of Information Act 51
Freeland court case 60
frequency of sales 136
Frick court case 130
Friedman court case 107
Fuqua, Ruth 172
furniture 166
G
Gabrielson, Brooke 46
gain typically has two components 148
Gallagher, Barry 45
Garcia, Mike 46
Gates, Bill 66
Gates court case 137
Gault court case 137
Gazette Telegraph Co. 102
General Accountability Office 50
general partnership 71, 74
general plan of improvement 127
Georgetown University 38
gift 87, 89
Ginsburg court case 60
Glover court case 138
Goldberg court case 136
Goodman court case 147
Goodman, Richard 46
Goodson court case 124
Google 10
grading 101
Green court case 130
Greene, Bill “Tycoon” 21
H
Haden court case 174
half-month convention 132
half-year convention 79, 100, 110, 111
Hanley, Daniel 46
Hanover court case 8
Harvard Business School 33
Hazard court case 129
health-insurance 127
heating unit 114
Heebner court case 136
heirs 73
historic 77
historic property rehab tax credit 77
Hoffman, Tony 160
Holloran, author 50
home builders 140
home equity loan 92, 181
home mortgage interest 132, 153
home office 5, 22, 61, 108, 122, 130, 131, 132, 133, 134
home-office deduction 17
homeowners insurance 132
Hoopengarner court case 114
Hopkins court case 87
hotel/motel 98, 110
Howell court case 138
How I Turned $1,000 Into $5,000,000 in Real Estate 170
How to Buy Real Estate for at Least 20% Below Market Value 106
How to Hire a Lawyer 45
How to Increase the Value of Real Estate 107
How to Manage Residential Property for Maximum Cash Flow and Resale Value 150
How to Negotiate Successfully in Real Estate 160
How to Survive a Tax Audit 50
How to Use Leverage to Maximize Your Real Estate Investment Return 182
How to Use Leverage to Maximize Your Real Estate Investment Return, Volume 1, or Fundamentals of Real Estate Finance 27
How to Win Friends and Influence People 43
Huang court case 130
HUD Form 1 93
Hunt court case 16, 20, 146, 147
Huntsman court case 128
Hutchison court case 16
hypothecation 140
I
id=98196 5
Illinois Merchants Trust Co. 126
improvement 111, 123, 126, 136
improvement ratio 15, 17, 18, 23, 24, 83, 85, 86, 89, 98, 101, 102, 118, 120
imputed interest 143
imputed interest rules 143, 145
incidental property 171
Index to Legal Periodicals 41
Index to Legal Periodicals & Books 11
inheritance 89, 136, 137, 166
Inskeep, George 172
insolvent 148
installment sale 32, 68, 115, 139, 140, 141, 173
Installment Sale Correction Act of 2000 143
Installment Sale Revision Act of 1980 141
installment-sale treatment 139
Installment Tax Correction Act of 2000 141
insurance 73, 127, 131
insurance agent 17, 83
insurance company 118, 119
integrity 40
intent 137
interest 26, 54, 127, 143
interest-only mortgage 164
interests in a partnership 72
Internal Revenue Code of 1986 3
Internet 9, 11
investment banker 170
Investment-interest limitation 147
investment purpose 87
investment tax credit 99, 113
involuntary conversion 168
IRS Practice and Procedure 7, 50, 53
IRS Publication 5 5
IRS publications 8
IRS Regulation TD8346 170
itemize 123, 127
itemized deductions 132
J
JFK University 11
J.K. Lasser’s Monthly Tax Letter 49
J.K. Lasser’s Your Income Tax 4
Job Creation and Workers Assistance Act of 2002 113
joint-signature account 173
joint tenants 71, 74
joint venture 152
Journal of Real Estate Taxation 11, 14
judgmental 16, 17, 22, 51, 81, 182
Just make sure I don’t get audited. 35
Justman, Harold 46
K
Kahaku court case 133
Kane, Steve 172
Karones, John 46
Keogh pension plan 128
kickbacks 151
Kiplinger Tax Letter 4
Kiyosaki, Robert 128
Koch court case 165
L
Lageschulte, Roger 46
land 103, 152, 163
land contract 16, 146, 147
land improvement 97, 98, 99, 119, 123
landscaping 99, 101, 119
land value 82, 119
Langstaff v. Lucas 5
Lasser, J.K. 4, 14, 19
late filing of return 19
laundramat 134
Law Books In Print 41
law library 13
Lawyers Asset Management 47
lease option 147
letter ruling 6, 7, 20, 166
Letter Ruling 200303023 166
leverage 182
Levine, Mark 46
Lexis 11
Lexis-Nexis 41
Liewer, Daniel 172
life estate 99, 164
lighting 99
like kind 165
limited liability company 74, 75
limited partner 124, 125, 127, 130, 149, 151
limited partnership 7, 71, 72, 74, 75, 76, 129
lineal descendants 170
Lipari, Joseph 46
listing 136
living expenses 181
loan application fees 91
loan relief 145
local income tax 107
lodging 78, 113, 114
log book 121, 126, 151
Long, Sue 61
long-term capital gain 65, 68, 105, 111, 148, 155
low-interest-rate loans 141
Lulu Lung Powell court case 74
M
Maddux Construction Company 138
MAI 85
maid service 131
mail 107
Makar, Bruce 157
make sure I don’t get audited 35
Malat v. Riddell 136, 138
Marcus & Millichap 172
market value 118
Marshall and Swift 83
Marshall Valuation Service 83
material participation 147, 149, 150, 151, 152
M.B.A. 126
McLaurine, Susan 46
McManus v Comm. 136
meals 125
Medicare 128
Meeker court case 83
Meiers court case 134
Meirs court case 82
Merkel, John 172
Merritt, Bill 46
mid-quarter convention 79, 100
mileage allowance 111, 124
minor children 107, 128
Mirman, Louis 36
Mitchell court case 138
mobilehomes 97, 110
mobile office 100
Model Rules of Professional Conduct 44
Modified Accelerated Cost Recovery System 112
Money magazine 36
Monthly Tax Letter 49
Moore court case 136
Morse court case 60
Mortgage Forgiveness Debt Relief Act of 2007 127, 148
mortgage insurance 127
mortgage interest 92, 132
Moss v. Comm. 127
motels 98
Movable partitions 99
multiple listing book 82
multistate operation 75
Municipal Bond Corp. 136
Municipal Bond Corporation v. Comm. 136
N
National 1031 Exchange Corporation 10
National Apartment Association 115
National Association of Enrolled Agents 42
National Construction Cost Estimator 83, 119
National Superstar, Inc. 160
negligence 18, 19, 74
Neife, Paul 46
net lease 114
net-leased building 124, 125, 127, 130, 163
net worth 180, 182
New York law 3
New York University 38
New York University School of Law 38
Nexis 11
Nickerson, William 170
Ninth Circuit Court of Appeals 22
Nitti, Tom 46
nonpassive income 151
non-recourse loan 147
non-residential 77, 97, 109, 110, 120, 131, 166
Northwestern Center for Professional Education 39
not free 7
Nothing Down 179
Notice of Deficiency 55, 56
NYU masters degree in taxation 38
O
Oace court case 138
O’Brien, Jim 157
Offshore Operations Trust 87
OID rules 144
Omnibus Budget Reconciliation Act of 1990 113
Omnibus Revenue Reconciliation Act of 1993 147, 148
OneDisc 11, 12
online appraisal 86
operating expense 92, 93
opportunity cost 26, 139, 140
option to reduce your basis 148
ordinary income rates 60
ordinary income tax rate 148
Original Issue Discount rules 143
ornamental fixtures and pictures 99
over-55 $125,000 one-time exclusion 105
overall business activity 6
overpayment 19
overvaluation 19, 72
overvaluation penalties 20, 101
P
Pacific Capital Applications, Inc. 47
parking 124
partially taxed exchange 90
Particelli court case 102
partnership 72, 73, 152, 171
partnership penalties 71
partnership return 71
passive income 73, 112, 152, 153
passive loss 133, 151
passive-loss limit 100, 128, 139, 140
pavement 99, 101
payroll 128
penalty 18, 19, 84
penalty clause 175
pension planning 75
Performing a Cost Segregation Analysis to Maximize 99
personal property 15, 22, 78, 79, 82, 84, 85, 86, 97, 98, 99, 114, 117, 122, 164, 166, 172
phantom income 147
phone usage 107
photo 119
plain English 20
pocket folders 122
pocket parts 12
points 92, 128, 131
portable buildings 97, 99, 100
Practising Law Institute 39
prepayment bonus 141
present value 27, 59, 120, 139
present-value calculations 27
Price, J.R., author 124
primary purpose 136
principal payment 143
principal place of business 6, 129, 130
principal-place-of-business test 134
principal residence 68, 87, 92, 105, 106, 107, 108, 127, 143, 168
principal residence debt 148
printer 131
Pritchett court case 87, 138
Privacy Act 51
Professional Edition 4
Professional Equities 20, 146, 147
profit motive 128
property tax assessment 101
property taxes 132
proration 79, 115
Prout, Judy 172
Psychology Today 49
purchase 92
purchase agreement 137
Q
qualified mortgage insurance premiums 127
qualified real property business indebtedness 148
Quicken 65, 128
Quinn, Jane Bryant 156, 158
R
Raskob, John 60
raw land 101, 130, 137, 163
Real Estate Acct. & Tax’n 99
Real Estate Acquisition Handbook 38
real estate agent 83, 137, 158, 170
real estate bum 181
Real Estate Exchange and Acquisition Techniques 38, 40, 155, 159
real estate guru 62
Real Estate Institute, NYU 39
Real Estate Investor’s Deskbook 76
Real Estate Investor’s Monthly 4, 13, 14, 73, 155
real estate license 126
Real Estate Taxation 11
Real Estate Tax Ideas 4
real estate transfer taxes 174
Realsource 10
Realtors National Marketing Institute 39
Realty Bluebook 126
reasonable basis 20, 22, 84, 182
recapture 68, 110, 111, 115, 148
receipts 121, 122, 125
records 121
recovery period 91
recreational vehicle 103, 134
reduce the basis of your property 148
reduce your basis 148
reference librarian 13
refinance and pay no taxes on any debt forgiveness 148
refinancing 92, 141, 163, 164, 181
regulations 5, 20
Regulation Section 1.469-2(f)(6) 153
Regulation TD8346 170
rehab investment tax credit 77, 152
REIT 129
related parties 168
remainder estate 99
remainder interest 107, 164
renovate 106
rent 132
rental activity 152
rental house 114, 118, 125
repairs 126, 131
replacement cost 82, 118, 119
reputation 49
residential 77, 97, 109, 112, 114
Residential Cost Estimator 83
resident manager 129, 150
restricted waiver 53
Revenue Act of 1987 68, 139, 140, 141
Revenue Agents 23, 61
Revenue Procedure 2002-22 166
Revenue Procedure 2005-14 108
Revenue Reconciliation Act of 1993 89
Revenue Ruling 6, 20
Revenue Ruling 57-244 174
Revenue Ruling 73-410 84
Revenue Ruling 77-254 124
Revenue Ruling 82-124 143
Reverse Delayed Exchange 14
reverse exchange 9, 12
revocation 172, 176
Reynolds, Derek 173
Rich Dad Poor Dad 128
Risicato court case 128
Robinson, Gerald 4, 12
Rockwell court case 138
Rohr, David 75
room that you rent 108
Rowan Companies 5
ruling 6, 7
ruling request 7
Russell, Bertrand 34
Russell Jones v. U.S. 127
S
sale costs 91
sale gain 153
sales solicitation 136
Saltzman, Michael I. 7, 50
San Diego Realty Exchange 172
scanner 131
Scatena, David 46
Schedule A 128
Schedule A & B 122
Schedule C 122, 127
Schedule E 93, 122, 124, 127
Schedule K-1 71
Schlicher court case 102
school 107
S Corporation 71, 74, 75, 76, 152
Scott court case 31
Sears 83
secondary businesses 6
second residence 127
Secretary of Agriculture v. U.S. 8
Secretary of the Interior 77
Section 1034 168
self-employed 126
self-employment tax 128
Selger, Jack 35
sellers market 137
sell tax-free 182
seminars 39, 125
Senate Finance Committee Report 149
sensitivity analysis 29
separate room 6, 130
serial home selling 68, 107, 181
serially deeded exchange 173
settlement statement 81, 117, 122
seven-year property 97, 110
sewer 131
siblings 170
significant participation 150
significant personal services 152
signs 99
Simpson, O.J. 75
Single-Family Lease Options 7
site lighting 99
Small Business Act of 1996 114
small claims Tax Court 4, 5, 57
Small Tax Case Procedure 55, 57
Smith court case 136, 137
Smith, Michael 46
Smith, Tom 42
social security 5, 128
sole proprietorship 71, 74, 75
Soliman court case 100, 129, 133, 134
Southerland, John 46
speakers 40
Special Agent 61
speculation 137
spouse 170
spouse expenses 126
spouses’ meals 125
spreadsheet 111, 112
sprinkler 99, 119
Sprouse, Mary 50
square footage 108
Standard Federal Tax Reporter 11
standard meal deduction 125
standby letter of credit 173
Starke court case 137
Starker “like-kind” exchanges 10, 12, 13, 22, 23, 35, 166, 174
Starker Services, Inc. 47
State Historical Officer 77
state income tax 80
state law 72
State tax return 72
statute of limitations 53, 54, 60
statutes of fraud 3
stepped-up basis 161
Stonecrest court case 146
Storrer, Philip 115
straight-line depreciation 100, 110, 111
Strassels, Paul 51, 52
Subchapter S Revision Act of 1982 73
subdivide land 78, 136, 137
subdivision 136
Subject Guide to Books In Print 41
subject to’s 143
subscriptions 127
substantial and opposite interests 102
substantial authority 20, 21, 22, 182
substantial improvement 136
substantial understatement 19
substantial understatement penalty 20
sunk cost 59
Supreme Court 4, 5, 42, 53, 55, 58, 75, 134, 147
suspended losses 150, 182
Suttle, John 46
T
Tappan, Bill 38, 40, 155, 157, 159
tax adviser 11, 14
Tax Adviser 11
tax analysts 13
Tax Assessor 82
tax attorney 13
tax avoidance principal purpose 145
tax bracket 63, 66, 80, 84, 128
Tax Court 4, 5, 6, 16, 18, 25, 26, 36, 52, 54, 55, 56, 57, 58, 59, 60, 82, 85, 102, 129, 133, 136, 165
tax credits 67, 152
TaxCut 65
Tax Equity and Fiscal Responsibility Act of 1982 36, 72
taxes 99
tax-exempt organization 171
Tax Guide for Small Businesses 8
tax notebook 122
Taxpayer Compliance Management Program 49, 133
Taxpayer Relief Act of 1997 14, 64, 105, 111, 129, 181
Tax Reform Act 127
Tax Reform Act of 1984 23, 68, 141, 174
Tax Reform Act of 1986 3, 31, 34, 64, 68, 72, 73, 77, 111, 114, 130, 132, 139, 141, 149, 155, 158
Tax Relief Extension Act of 1999 141, 143
TCMP 49
teachers 40
Technical And Miscellaneous Revenue Act of 1988 131
telephone 131
telephone poles 99
tenancy in common 71, 73, 103, 166
tenants 129
Texas law 75
Thompson, Charles 46
three-way exchange 170
three-year window 148
Tidewell v. Comm. 136
Time 35
time and materials 45
time value of money 26, 28, 55
tolls 124
Total Gross Receipts 24
Total Positive Income 24
toxic liability 174
track record 39
trade association committees 41
trade or business 114
training 33
trash 131
travel 124, 133
Treasury 3, 5
truck bay doors 99
trust 71, 74, 170, 171
Tufts 147
TurboTax 65, 110, 123, 124, 128
two-way exchange 165, 169
two-year rollover rule 102, 105, 107, 168
U
underground pipes and drains 99
Union National Bank 130
United States of America versus You 18
unrealized gain 162
unstated interest 142
unwritten rules 34
used personal property 141
useful life 81
U.S. Housing Markets 101
U.S. Tax Guide Bulletin 133
V
vacation home 106, 127, 128
Value of a Real Estate Investor’s Time 149
vehicle bonus depreciation 113
vehicles weighing less than 6,000 pounds 113
verbal contracts 3
Vest Pocket Estimator 83
Voight court case 147
vote 107
W
W-2 122
walkway 119
wall-to-wall carpet 99
Wasnok court case 129
Wasserman, William 46
W.A. Stoeltzing court case 127
water 131
Weightman court case 6, 130
Weiner, Allan 46
Weissman, Marc 10
Weller, Louis 46
Westchester Development Co. 138
Westlaw 11
West Point 34
West Point of Tax Law 38
Wharton School 39
Williams court case 136
window of invulnerability 54, 60, 61
Wise, Benjamin 3
Wise court case 3
work-related education 126
wraparound land contract 146
wraparound mortgage 16, 20, 144, 146, 147
Writer’s Digest 42
writ of certiorari 55
www.1031pro.com 47
www.abanet.org 189
www.aicpa.org 189
www.ali.org 189
www.attorney-cpa.com 42
www.bestlawyers.com 47
www.calbar.ca.gov/state/calbar/calbar_generic.jsp?cid=11584 42
www.ccim.com 159
www.chicagodeferred.com 46
www.devilslawdictionary.com 46
www.dialog.com 189
www.excfac.com 47
www.findlaw.com/casecode 4
www.gpoaccess.gov 11
www.hanleylaw.com 46
www.housingzone.com/probuilder 188
www.howserandbrown.com 46
www.irem.org 188
www.irs.gov 3, 188
www.irs.gov/individuals/content/0 5
www.irs.gov/irb/ 188
www.irs.gov/irb/2005-07_IRB/ar10.html 108
www.irs.gov/publications/p1542/index.html 125
www.johntreed.com 4, 182
www.johntreed.com/chronologicallist.html 13
www.johntreed.com/REIM.html 188
www.johntreed.com/SFLO.html 7
www.johntreed.com/taxlaw.html 11
www.kiplinger.com 4
www.law.cornell.edu/cfr 11
www.law.cornell.edu/uscode/uscode26/usc_sup_01_26.html 10, 11
www.lawyersasset.com 47
www.lexis.com 189
www.lexisnexis.com 11
www.ltws.com 46
www.mapquest.com 122
www.maps.google.com 122
www.marshallswift.com 83
www.martindale.com 42, 188
www.naea.org 42
www.national1031.com/info_reverse.html 10
www.national 1031.com/reverse.htm 10
www.newsnet.com 189
www.pli.edu 189
www.quicken.intuit.com 189
www.realsourcegroup.com/news2.html 10
www.realtor.org 189
www.ria.thomson.com 4, 189
www.ria.thomson.com/eStore/detail.aspx?ID=JRET 11
www.robertsandholland.com 46
www.rsmeans.com 83
www.scps.nyu.edu 189
www.scps.nyu.edu/splash/ift.html 38
www.sears.com 83
www.starker.com 47
www.steinsperling.com 45
www.suttlelaw.com 46
www.taxanalysts.com 189
www.taxanalysts.com/www/website.nsf/Web/OneDisc?OpenDocument 11
www.tax.cchgroup.com/Store/Products/CCE-CCH-13.htm?cs_catalog=TADS 10
www.the1031attorney.com 46
www.thomas.loc.gov 11
www.turbotax.intuit.com 189
www.uscfc.uscourts.gov 4, 5
www.uscourts.gov 4
www.uscourts.gov/courtsofappeals.html 4
www.uscourts.gov/districtcourts.html 4
www.uscourts.gov/supremecourt.html 4
www.uscourts.gov/UFC99.pdf 5
www.ustaxcourt.gov 4, 5
www.ustaxcourt.gov/forms.htm 55
www.ustreas.gov 3
www.westlaw.com 11, 189
www.west.thomson.com 188
www.wharton.upenn.edu 189
www.wwlaw.com/1031.htm 10
www.wwlaw.com/1031r.htm 10
www.wwlaw.com/irb00-40.pdf 10
Wyoming law 74
Y
year-end tax panic 78
Your Income Tax 4, 9, 19, 50, 124
You versus the Commissioner of the Internal Revenue Service 18
You versus the United States of America 18
Z
Zacarro, John 35
zero-percent bracket 65
zero tax 179
Zhang court case 126