In her Secured Transactions column, Barbara M. Goodstein discusses 'In re Le Tote', which involved an attempt by a secured creditor to enforce payment obligations of Lord & Taylor under a master lease ...

Andrew Bloomenthal has 20+ years of editorial experience as a financial journalist and as a financial services marketing writer. Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society ...

Real property includes land and permanent structures; ownership offers control and usage rights. Ownership rights involve possession, control, exclusion, enjoyment, and disposition. Real estate ...

Most taxpayers are used to the idea that they can deduct taxes paid on real property. Real property generally includes land and improvements. Most commonly, those improvements are buildings. You most ...

Please note: This item is from our archives and was published in 2005. It is provided for historical reference. The content may be out of date and links may no longer function. COMBINING COST ...

Many clients, as well as their advisors, are unaware of how the Washington and Oregon estate tax systems work with respect to real and tangible personal property owned in these states by people ...

Historically, CPAs have dissuaded estate planning clients from funding family limited partnerships with personal use property, such as a primary or secondary residence. In the past the IRS has ...