Vol. 35, Issue 5, 1983December 01, 1983 EDT
Employee Profit-Sharing and Pension Plan Trust Investments in Real Estate: The Lurking UBTI and UDFI Traps
Employee Profit-Sharing and Pension Plan Trust Investments in Real Estate: The Lurking UBTI and UDFI Traps
David E. Terry,
Articles in Vol. 35, Issue 5, 1983
Vol. 35, Issue 5, 1983
- The I.R.S. and the Secret AgentMary B. Cook
- Choice and Change of Trust SitusWilliam H. Newton
- Partnership Special Alloctions: The Effect of Proposed Regulation Section 1.704-1(b)A. Neal Graham
- Inclusions or Exclusions of Items of Gross Income as Circumstances of Adjustment Under Internal Revenue Code Section 1312Robert L. Miller
- Employee Profit-Sharing and Pension Plan Trust Investments in Real Estate: The Lurking UBTI and UDFI TrapsDavid E. Terry
- Nonrecourse Liabilities as Tax Shelter Devices After Tufts: Elimination of Fair Market Value and Contingent Liability DefensesDaniel C. Turner
- The Effect of Unrelated Business Taxable Income on the Tax Exempt Status of a Qualified TrustJonathan Shirley
- ERISA and Divorce: A Complex MarriageJames B. Wiley
David E. Terry, Employee Profit-Sharing and Pension Plan Trust Investments in Real Estate: The Lurking UBTI and UDFI Traps, 35 Fla. L. Rev. 877 (1983).