Minna Yang Archives - WKBK&Y Attorneys at Law

Musings on Implications of the Repeal of the Technical Termination Provisions Under IRC 708 for 1031 Exchanges

June 17, 2019

The real estate industry customarily uses limited liability companies or limited partnerships(herein “partnerships”) to hold real estate assets due to the tax flexibility under Subchapter K. A common issue arises when it comes time to sell the underlying real estate asset and some owners (herein “owners” or “partners”) want to exchange while others do not. […]

Partnership Allocation Rules – Impact of Recent Regulations

November 15, 2017

To view this presentation on changes in partnership allocation rules, click here to download a PowerPoint copy. Partnership Allocation Rules – Impact of Recent Regulations from WKBK&Y LLP

Honey, I Forgot About the Income Tax!

February 25, 2016

For an offline copy of this presentation on income tax considerations in estate planning, click here to download the PowerPoint file. Honey, I Forgot About the Income Tax! from WKBK&Y LLP

Overview of Tax Issues That Arise in Bankruptcy

October 8, 2015

To view this presentation on tax issues that arise in bankruptcy, click here to download a PowerPoint copy. Overview of Tax Issues that Arise in Bankruptcy from WKBK&Y LLP

Home Mortgage Forgiveness in California and Related Income Tax Consequences

June 30, 2012

This article addresses the tax consequences arising from the relief or cancellation of debt (“Mortgage Relief”) arising from a foreclosure, short sale or deed in lieu of foreclosure (“PR Disposition”) or loan workout with respect to a debt (“Home Mortgage” ) secured by a taxpayer’s principal residence (“PR” ). Click here to download a PDF […]

Tax Legislative Update – Obama Administration Tax Laws

December 30, 2010

On February 17, 2009, President Obama signed the American Recovery and Reinvestment Act of 2009 (“ARRA”) into law. ARRA contained $787 billion of tax incentives and spending provisions intended to revitalize the economy. The provisions ranged from significant relief for businesses that restructure their debt to those that encourage individuals to make investments in houses […]

Minna Yang

Partnership Allocation Rules – Impact of Recent Regulations

Honey, I Forgot About the Income Tax!

Overview of Tax Issues That Arise in Bankruptcy

Tax Legislative Update – Obama Administration Tax Laws

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