Table Of Content

Index to Volumes 27 and 28 Cumulative Index This index includes all material published in the Journal of Real Estate Taxation, Volumes 27 and 28, Fall 1999—Summer 2001. Casualty Loss Casualty Losses on Real Estate: Does “Buyer Resistance” Create a Deduc- tion?, by Diane A. Riordan and Nancy B. Nichols, 28 JRET 36 (Fall 2000) Condemnation Continental Development Alters “Just Compensation” Distinction Under California Law, by Juliet E. Cox, 28 JRET 3 (Fall 2000) Conservation Easements Before and After Valuation of Conservation Easements, by Christopher J. Kayser, 27 JRET 184 (Spring 2000) Conservation Easements Benefit Both the Taxpayer and the Environment, by Craig L. Byrne and Lance S. Hall, 28 JRET 49 (Fall 2000) Expanded Benefits for Conservation Easements Can Provide Substantial Income and Estate Tax Savings, James John Jurinski and John Goveia, 27 JRET 106 (Winter 2000) Construction Contracts Recent Developments, by Craig W. Friedrich, 28 JRET 154 (Winter 2001) Corporate Finance Vehicles Recent Developments, by Robert Willens, 27 JRET 214 (Spring 2000) Dealers—Investors Investors vs. Dealers in the 1990s, by Ted D. Englebrecht and Samantha Logsdon, 28 JRET 398 (Summer 2001) Deductible Expenses Recent Developments, by Craig W. Friedrich, 28 JRET 75 (Fall 2000) 409 410 JOURNAL OF REAL EsTATE TAXATION Developers Impact Fees and Publicly Dedicated Improvements: Are They Really Non- depreciable Intangibles?, by P Anthony Brown and Patricia Hughes Mills, 28 JRET 361 (Summer 2001) Entity Classification Beyond Check-the-Box: New Rulings Address Entity Conversions Resulting from Changes in Ownership, by Jill E. Darrow, 27 JRET 3 (Fall 1999) Estate Planning Do Credentials Count?, by Craig L. Byrne and Lance S. Hall, 27 JRET 48 (Fall 1999) Letter Ruling Allows Real Estate Ownership to Qualify for Section 6166 Election, by James John Jurinski 27 JRET 275 (Summer 2000) Gains and Losses Crane’s Ghost Not Laid to Rest: Still a Work in Progress, According to Owen, by Alvin D. Lurie, 27 JRET 257 (Summer 2000) Final Regulations Issued for Applying Look-Through Rules to Sales of Pass- Through Entities for Purposes of Classifying Capital Gains, by Matthew A. Melone, 28 JRET 375 (Summer 2001) Prop. Regs. Apply Look-Through Rules to Sales of Pass-Through Entities in Classifying Capital Gains, by Matthew A. Melone, 27 JRET 162 (Spring 2000) Recent Developments, by Craig W. Friedrich, 27 JRET 228 (Spring 2000) Installment Sales Installment Sales of Real Estate: Second Disposition by Related Party Can Backfire on Seller, by Richard W. Harris, 27 JRET 84 (Winter 2000) International Developments Highlights of Amended Withholding Tax Regulations and Interactions with FIRPTA, by Jennafer M. Smoker, 28 JRET 78 (Fall 2000) Keeping up Attack on ‘Hybrid Branch’ Arrangements, IRS Reissues Section 964 Proposed Regs., by Jeff Bryant, 27 JRET 174 (Spring 2000) Recent Developments, by Craig W. Friedrich, 27 JRET 329 (Summer 2000) Updated Procedures for Obtaining FIRPTA Withholding Certificates, by Jennafer M. Smoker, 28 JRET 157 (Winter 2001) CUMULATIVE INDEX 411 Landlord—Tenant Deducting Prepaid Rent, by John C. Zimmerman, 28 JRET 388 (Summer 2001) Final Section 467 Regulations Expand and Clarify Proposed Rules, by Mat- thew A. Melone, 27 JRET 65 (Winter 2000) Leasing to Dot.coms (and Other High-Tech Start-Ups): What the Parties Should Know, by Jill E. Darrow, Robert D. Schachat, and Dianne O. Umberger, 28 JRET 103 (Winter 2001) Recent Developments, by Craig W. Friedrich, 27 JRET 133 (Winter 2000) Partnerships Creative Tax Planning for the Disposition of Real Estate—Part 1, by Blake D. Rubin and William P. Cejudo, 28 JRET 167 (Spring 2001) Creative Tax Planning for the Disposition of Real Estate—Part 2, by Blake D. Rubin and William P. Cejudo, 28 JRET 319 (Summer 2001) Discounts on Real Estate Partnership Interest—IRS Loses on Minority Interest, Wins on Lack of Marketability, by Z. Christopher Mercer, 28 JRET 57 (Fall 2000) Financial Workouts and Partnerships—A Primer, by Steven C. Barranca, 28 JRET 141 (Winter 2001) IRS Issues Final Regs. on Basis Adjustments on Sale or Exchange of Part- nership Interests, by Matthew A. Melone, 27 JRET 284 (Summer 2000) IRS Issues New Regs. on Basis Adjustments to Intangibles, But Confusion Still Reigns, by Matthew A. Melone, 28 JRET 121 (Winter 2001) New Proposed Regulations Regarding Fragmentation of Partnership Inter- est Basis, by William R. Charyk, 27 JRET 225 (Spring 2000) Recent Developments, by Craig W. Friedrich, 28 JRET 255 (Spring 2001) Real Estate Investment Trusts Doing a Deal With a REIT from the Property Owner’s Perspective, by Blake D. Rubin, Andrea R. Macintosh, and Jonathan I. Forrest, 27 JRET 15 (Fall 1999) The Impact of E-commerce on the Real Estate Market and REITS, P. Anthony Brown and Patricia H. Mills, 27 JRET 235 (Summer 2000) Tax-Exempt Organizations Exempt Organizations Have More Choices, More Concerns in Selecting Form of Title Holding Companies, by Seth M. Zachary and Joseph P. Orich, 27 JRET 143 (Spring 2000) i 412 JOURNAL OF REAL ESTATE TAXATION Timeshares Taxation of Timeshares—Acquisition, Use, and Disposition Issues, by Caroline K. Craig and Suzanne M. Luttman, 27 JRET 301 (Summer 2000) Tax-Free Transactions Closing Agents in Section 1031 Exchanges, by Terence Floyd Cuff, 27 JRET 208 (Spring 2000) Deferred Exchanges and How to Become a Milllionaire, by Terence Floyd Cuff, 27 JRET 324 (Summer 2000) Issues in Cashing Out of an Exchange, by Terence Floyd Cuff, 28 JRET 68 (Fall 2000) Liabilities in Section 1031 Exchanges, by Terence Floyd Cuff, 27 JRET 119 (Winter 2000) Long-Awaited IRS Guidance on “Parking Arrangements” Facilitates Like-Kind Exchanges, by Howard J. Levine 28 JRET 91 (Winter 2001) Taxing Ghosts Under Section 1031—Part II, by Terence Floyd Cuff, 27 JRET 51 (Fall 1999) Undivided Interest Discounts “Based on the Unsatisfactory Evidence” - The Tax Court’s Decisions on Undivided Interest Discounts, by Carsten Hoffman, 28 JRET 242 (Spring 2001) Workouts Recent Developments, by Craig W. Friedrich, 27 JRET 329 (Summer 2000) Recent Developments, by Craig W. Friedrich, 28 JRET 419 (Summer 2001) TION Author Index ’ by Name Issue Page 0) Barranca, Steven C. Winter 2001 141 RET Brown, P. Anthony Summer 2000 Summer 2001 WNowNW wAWNN — ‘loyd Bryant, Jeff Spring 2000 174 T 68 Byrne, Craig L. Fall 1999 48 r 119 Fall 2000 49 -Kind Cejudo, William P. Spring 2001 167 JRET Charyk, William R. Spring 2000 Cox, Juliet E. Fall 2000 yns ON Craig, Caroline K. Summer 2000 301 2001) Cuff, Terence Floyd Fall 1999 51 Winter 2000 119 Spring 2000 208 2000) - 2001) Darrow, Jill E. Summer 2000 324 Fall 2000 68 Englebrecht, Ted D. Fall 1999 Winter 2001 103 Summer 2001 398 Forrest, Jonathan | Fall 1999 Freidrich, Craig W. Fall 1999 57 Winter 2000 133 Spring 2000 228 Summer 2000 329 Fall 2000 75 JOURNAL OF REAL Estate TAXATION Winter 2001 154 Spring 2001 255 Summer 2001 406 Goveia, John Winter 2000 106 Hall, Lance S. Fall 1999 48 Fall 2000 49 Harris, Richard W. Winter 2000 84 Hoffman, Carsten Spring 2001 242 Jurinski, James John Winter 2000 106 Summer 2000 2tS Kayser, Christopher J. Spring 2000 184 Levine, Howard J. Winter 2001 9] Logsdon, Samantha Summer 2001 398 Lurie, Alvin D. Summer 2000 27 Luttman, Suzanne M. Summer 2000 301 Mills, Patricia H. Summer 2000 2350 Summer 2001 361 Macintosh, Andrea R. Fall 1999 15 Melone, Matthew A. Winter 2000 65 Spring 2000 162 Summer 2000 284 Winter 2001 121 Summer 2001 375 Mercer, Z. Christopher Fall 2000 57 Nichols, Namcy B. Fall 2000 36 INDEX TO VOLUMES 27 AND 28 Opich, Joseph P. Spring 2000 143 Riordan, Diane A. Fall 2000 36 Rubin, Blake D. Fall 1999 15 Spring 2001 167 Summer 2001 319 Schachat, Robert D. Winter 2001 103 Smoker, Jennafer M. Fall 2000 78 Winter 2001 157 Umberger, Dianne O. Winter 2001 103 Willens, Robert Spring 2000 214 Zachary, Seth M. Spring 2000 143 Zimmerman, John C. Summer 2001 388