Bradley T. Borden
Publications
Articles in Law Reviews
"The Aggregate-Plus Theory of Partnership Taxation," 43 Georgia Law Review ___ (forthcoming 2009).
"Public Tenancies in Common," 39 Seton Hall Law Review ____ (forthcoming 2009).
"The Like-Kind Exchange Equity Conundrum," 60 Florida Law Review 643 (2008).
"Policy and Theoretical Dimensions of Qualified Tax Partnerships," 56 University of Kansas Law Review 317 (2008).
"Partnership Tax Allocations and the Internalization of Tax Item Transactions," 59 South Carolina Law Review 297 (2008).
"The Federal Definition of Tax Partnership," 43 Houston Law Review 925 (Winter 2006)
"Reverse Like-kind Exchanges: A Principled Approach," 20 Virginia Tax Review 659 (Spring 2001)
Books
Tax, Legal, and Financial Aspects of Real Estate Ventures (Civic Research Institute) (in progress— 2011 publication).
Tax-Free Like-Kind Exchanges (Civic Research Institute, 2008)
» See publisher's website for description and ordering information.
Tax-Free Swaps: Using Section 1031 Like-Kind Exchanges To Preserve Investment Net Worth (DNA Press LLC, 2007)
» See publisher's website for description and ordering information.
Book Chapters and Similar Publications
Real Estate Transactions by Tax-Exempt Entities, Tax Management Portfolio 591-2nd T.M./883-2nd T.M. (forthcoming 2008)
"A Catalogue of Legal Authority Addressing the Federal Definition of Tax Partnership," 746 Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 477 (Louis S. Freeman & Clifford M. Warren eds.) (Practising Law Institute, 2007).
"Title 20, How to Structure Like-Kind Exchanges," Tax Advisors Planning Series (RIA, 2006).
"Chapter 2970, The At-Risk Rules," Tax Practice Series Analysis (Tax Management, 2005).
Chapter 13, "Liens, Collection of Taxes," Federal Tax Practice and Procedure (Matthew Bender & Company, LexisNexis, 2003)
Chapter 14, "Liens, Collection of Taxes," Federal Tax Practice and Procedure (Matthew Bender & Company, LexisNexis, 2003)
ABA Section of Taxation Comment Projects and Reports
ABA Section of Taxation Comments on Additional Options to Improve Tax Compliance Prepared by the Staff of the Joint Committee on Taxation (August 3, 2006) (March 15, 2007) (reviewer).
Comments Regarding Rev. Proc. 2000-37 Safe Harbor Build-to-Suit Exchanges Involving Leasehold Improvements, 2004 TNT 90-85 (May 10, 2004) (principal author with Kelly Alton and David Shechtman).
"Comments on Advance Notice of Proposed Rulemaking Under Section 263(a) of the Internal Revenue Code Related to Capitalization Issues Regarding Expenditures Incurred in Acquiring, Creating or Enhancing Intangible Assets," 56 Tax Law. 269 (Fall 2002) (contributing author).
Survey of State Tax Treatment of Section 1031 Exchanges - ABA Tax Section Committee on Sales, Exchanges and Basis, 56 Tax Law. 197 (Fall 2002) (contributor).
Articles in Other Journals
"Like-Kind Exchanges of Personal-Use Residences," 119 Tax Notes 1253 (June 23, 2008) (co-author with Alex Hamrick).
"Limited Liability Companies as Exempt Organizations," 33 Estates, Gifts & Trusts Journal 150 (May 8, 2008).
"Safe Harbors and Careful Planning Make Deferred Exchanges a Valuable Tool," 25:3 Journal of Taxation of Investments 43 (Spring 2008).
"Limited Liability Companies and Exempt Organizations," BNA Tax Management Insights and Commentary (December 2007).
"Related-Party Like-Kind Exchanges," 115 Tax Notes 467 (April 30, 2007) (co-author with Kelly E. Alton and Alan S. Lederman).
"Tax Opinions in TIC Offerings and Reverse TIC Exchanges," 23 Tax Management Real Estate Journal 88 (March 7, 2007) (co-author with Todd D. Keator).
"Transforming Personal and Intangible Property into Real Property," 34 Real Estate Taxation 52 (1st Quarter 2007) (co-author with Kelly E. Alton).
"Revisiting the Federal Tax Definition of Partnership and the § 761(a)(1) Election in the TIC Environment," 47 Tax Management Memorandum 51 (February 6, 2006).
"A History and Analysis of the Co-Ownership-Partnership Question," 106 Tax Notes 1175 (March 7, 2005) (co-author with Sandra Favelukes and Todd Molz).
"Rev. Proc. 2004-51: The IRS Strikes Back," 83:2 Taxes 17 (February 2005) (co-author with Kelly E. Alton and Alan S. Lederman).
"Survey of State Tax Treatment of Section 1031 Exchanges," 20 Tax Management Real Estate Journal 336 (December 2004) (contributor).
"Syndicated Tenancy-in-Common Arrangements: How Tax-Motivated Real Estate Transactions Raise Serious Nontax Issues," 18 Probate & Property 18 (September/October 2004) (co-author with W. Richey Wyatt).
"Unearthing Neglected and Emerging Issues of §1031 Real Estate Transactions," 20 Tax Management Real Estate Journal 199 (August 4, 2004).
"Don't Overlook Section 1031's Like-Kind Property Requirements in Real Estate Transactions," BNA Tax Management Insights and Commentary (August 2004).
"A Discussion Regarding Leasehold Improvement Exchanges," 104 Tax Notes 93 (July 5, 2004) (co-author with Howard J. Levine).
"Section 1031 and Proximate and Midstream Business Transactions," 19 Tax Management Real Estate Journal 307 (November 2003).
"It's All Relative: New Investment Opportunities, Related Party Risks, and Build-to-Suit Exchanges Highlight Section 1031 Developments," 30:3 Today's CPA 36 (November/December 2003) (Texas Society of CPA's).
"The Whole Truth About Using Partial Real Estate Interests in Section 1031 Exchanges," 31 Real Estate Taxation 19 (Fourth Quarter, 2003).
"Recent Developments in Build-to-Suit Exchanges," 44 Tax Management Memorandum 19 (January 2003).
"Build-to-Suit Ruling Breaks New Ground for Taxpayers Seeking Swap Treatment," 98 Journal of Taxation 22 (2003) (co-author with Alan S. Lederman and Glenn Spear).
"Exchanges Involving Tenancy-in-Common Interests can be Tax-Free," 70 Practical Tax Strategies 4 (January 2003); Tax Ideas.
"What You Should Know About Mergers and Divisions of Partnerships," 17 Practical Tax Lawyer 45 (Winter 2003).
"Planning Strategies for Distributions From Retirement Plans," 69 Practical Tax Strategies 273 (November 2002) (co-author).
"Practical Use of Leases and Partial Interests in Section 1031 Exchanges," 30:1 Texas Tax Lawyer 11 (October 2002).
"Section 1031 and Proximate and Midstream Business Transactions," 19 Real Estate Tax Digest 3 (December 2001) and 20 Real Estate Tax Digest 3 (January 2002).
"Confluence of Section 1031 and Subchapter K," 29:4 Texas Tax Lawyer 28 (October 2001).
"New Safe Harbor Promotes Reverse Exchanges," 66 Prac. Tax Strat. 68 (February 2001); 11 J. of Const. Actg. and Tax'n 3 (March/April 2001); Tax Ideas
Academic Presentations
"A Win-Win Proposal for Analyzing Profits-Only Partnership Interests (Including Carried Interests)," Junior Faculty Regional Workshop, Washington University School of Law, St. Louis, Missouri, June 2008.
"The Residual-Risk Distinction Between Tax Partnerships and Tax Corporations," 2008 Junior Tax Scholars Conference, New York University School of Law, New York, New York, June 2008.
"The Residual-Risk Distinction Between Tax Partnerships and Tax Corporations," 2008 Joint Annual Meetings of the Law and Society Association and the Canadian Law and Society Association, Montreal, Canada, May 2008.
"The Aggregate-Plus Theory of Partnership Taxation," 2008 Washburn Tax Law Colloquium, Topeka, Kansas, April 2008.
"The Aggregate-Plus Theory of Partnership Taxation," Midwestern Law and Economics Association, 2007 Fall Conference, October 12, 2007.
"The Like-Kind Exchange Equity Conundrum," International Conference on Law and Society in the 21st Century: Joint Annual Meetings of the Law and Society Association and the Research Committee on Sociology of Law, Berlin, Germany, July 2007.
"Policy and Theoretical Dimensions of Qualified Tax Partnerships," University of South Carolina School of Law Faculty Presentation, Columbia, South Carolina, April 2007.
"Policy and Theoretical Dimensions of Qualified Tax Partnerships," Charleston School of Law Faculty Presentation, Charleston, South Carolina, April 2007.
"Qualified Tax Partnerships," Washburn Tax Law Colloquium, Topeka, Kansas, February 2007.
"Tax-Free Swaps: Using Section 1031 to Preserve Investment Net Worth," Washburn University School of Law Faculty Presentation, Topeka, Kansas, December 2006.
"The Federal Definition of Tax Partnership," The 2006 Meetings, The Canadian Law and Economics Association, Toronto, Canada, September 2006.
"The Federal Definition of Tax Partnership," Washburn University School of Law Faculty Presentation, Topeka, Kansas, February 2006.
Other Presentations
"Recent Tax Developments," Washburn University School of Law, Recent Developments in the Law CLE, Topeka, Kansas, June 27, 2008.
Panelist, "Conflicts Check: Who's Your Client? What's the Scope? Should you Take the Work?" American Bar Association Section of Taxation Meeting, Joint Session of Standards of Tax Practice, Civil & Criminal Tax Penalties Young Lawyers Forum, Washington, D.C., May 2008.
Moderator, "Property Held for Sale vs. Held for Exchange," American Bar Association Section of Taxation Meeting, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2008.
Moderator, "Sales and Exchanges: Current Developments," American Bar Association Section of Taxation Meeting, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2008.
"State Tax Issues in the 1031 Exchange Process" and "Debt Financing and Carry Back Financing Issues," 2008 Federation of Exchange Accommodators Mid-Year Conference, Atlanta, Georgia, April 2008.
Panelist, "Just What is Real Property for Tax Purposes?" Real Estate Committee; Panelist, "Sales and Exchanges: Current Developments," Sales, Exchanges and Basis Committee; Moderator, "The Other Starker Exchange Issue: Analyzing Exchanges Involving Contract Rights or Options," Sales, Exchanges and Basis Committee. American Bar Association Section of Taxation Midyear Meeting, Lake Las Vegas, Nevada, January 18-19, 2008.
"The Nuanced Differences Between Partnership and S Corporation Flow-Through Taxation," 49th Annual Idaho State Tax Institute, Pocatello, Idaho, November 2007.
"Section 1031 Exchanges," 44th Annual Tax Conference, Topeka, Kansas, October 2007 (with Kristopher S. Amos and Kevin D. Chambers).
Panelist, "Sales and Exchanges: Current Developments" and "Tax Consequences of Foreclosures and Distressed Property Transfers: From the Subprime to the Ridiculous," American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges & Basis Committee Meeting, Vancouver, British Columbia, September 2007.
Moderator, "Trends and Traps Under Section 1031: What Does and Doesn't Work Under Recent Like-Kind Exchange Guidance," American Bar Association Section of Taxation Teleconference, May 2007.
Moderator, "Practical Implications of Securities Basis Reporting," and Panelist, "Economic Substance—Will it Invade Everyday Transactions?" American Bar Association Section of Taxation Meeting, Sales, Exchanges and Basis Committee Meeting, Washington, D.C., May 2007.
"Multi-State Tax Issues," 2007 Federation of Exchange Accommodators Mid-Year Conference, Washington, D.C., April 2007.
Panelist, "Sales and Exchanges: Current Developments," and Moderator, "Sales and Exchanges of Leases (Part III)," American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges and Basis Committee Meeting, Hollywood, Florida, January 2007.
"Tax Opinions in TIC Offerings and Reverse TIC Exchanges," BNA Tax Management Advisory Board Meeting, New York, New York, December 2006 (with Todd D. Keator).
Panelist, "Sales and Exchanges: Current Developments," and Moderator, "Sales and Exchanges of Leases (Part II)," American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges and Basis Committee Meeting, Denver, Colorado, October 2006.
Panelist, "Conservation Easements & Water Rights" and "ABC's of Legal Entities," 2006 Federation of Exchange Accommodators Mid-Year Conference, Philadelphia, Pennsylvania, May 2006.
Panelist, "Sale and Exchanges of Leases (Part I)" and "Sales and Exchanges: Current Developments," American Bar Association Section of Taxation, Sales, Exchanges and Basis Committee Meeting, Washington, D.C., May 2006.
Panelist, "Sales and Exchanges: Current Developments," American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law, Sales, Exchanges and Basis Committee Meeting, San Diego, California, February 2006.
"Revisiting the Federal Tax Definition of Partnership and the Section 761(a)(1) Election in the TIC Environment," BNA Tax Management Advisory Board, New York, New York, December 2005.
"Exchanges of Partnership Interests for Services," CBIZ Tax Conference 2005, Tucson, Arizona, November 2005.
"New Ideas in Tax-Deferred Exchanges," 47th Annual Idaho State Tax Institute, Pocatello, Idaho, November 2005 (with Max Hansen).
"Tax and Legal Issues in Partnership Formation," 42nd Annual Kansas Accountants Tax Conference, Topeka, Kansas, October 2005 (with Craig J. Albers and Kevin D. Chambers).
Panelist, "Real Estate Exchanges: All State Survey," American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law, Sales, Exchanges and Basis Committee Meeting, San Francisco, California, September 2005.
Panelist, "Automation of Rule-Oriented Tax Computations," American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law, Sales, Exchanges and Basis Committee Meeting, San Francisco, California, September 2005.
"Federal Tax Update," Recent Developments in the Law, Washburn University School of Law, Topeka, Kansas, June 2005 (with J. Scott MacBeth and Gregg C. Goodwin).
"Tax-Free Section 1031 Exchanges," Third Annual Tax Symposium, New Mexico Bar Association, Albuquerque, New Mexico, June 2005.
"Sales and Exchanges: Current Developments," American Bar Association Section of Taxation, Sales, Exchanges and Basis Committee Meeting, Moderator, Washington, D.C., May 2005.
"Advanced 1031 Topics," 51st Annual Spring Tax Institute of the University of Iowa College of Law and Iowa State Bar Association, Iowa City, Iowa, May 2005.
"1031 Exchanges," Ellis County Bar Association Continuing Legal Education Seminar, Hays, Kansas, May 2005.
Preventing the Perfect Storm: "Managing the Intersection of Legal, Tax" and "Ethical Issues when Advising Clients Regarding the Formation of Legal Entities," Washburn University School of Law Business and Transactional Law Center, Panelist, Topeka, Kansas, January 2005.
"Like-Kind Exchanges: Emerging Issues," American Bar Association and the ABA Center for Continuing Legal Education Last Wednesday Teleconference, Co-Moderator, January 26, 2005.
"Co-investment or Partnership: Drawing the Line," American Bar Association Section of Taxation, Partnerships and LLCs Committee Meeting, Panelist, San Diego, California, January 2005.
"Exchanging 'Cats and Dogs': Exchanges of Oil and Gas Interests, Exchanges of New and Used Aircraft and Syndicated Interests in Aircraft, Exchanges of Personal Property Under NAICS," American Bar Association Section of Taxation, Partnerships and LLCs Committee Meeting, Panelist, San Diego, California, January 2005.
"10 Reasons Why we Don't Like S-Corporations," 54th Annual Kansas Society of Certified Public Accounts Kansas Tax Conference, Overland Park, Kansas, November 2004.
"TICs & Build-to-Suit Techniques Under Section 1031," 52nd Annual University of Texas School of Law Taxation Conference, Houston, Texas, November 2004.
"1031 Exchanges: Build-to-Suit Transactions and Tenancy-in-Common Arrangements," 41st Annual Kansas Accountants Tax Conference, Topeka, Kansas, October 2004.
"Maximizing Capital Gain in Sales of Real Estate," American Bar Association Secion of Taxation and Section of Real Property, Probate and Trust Law, Panelist, Boston, Massachusetts, October 2004.
"Section 1031 Update," American Bar Association Secion of Taxation and Section of Real Property, Sales, Exhanges and Basis Committee Meeting, Moderator, Boston, Massachusetts, October 2004.
"State Tax Issues in 1031 Exchanges," American Bar Association Secion of Taxation and Section of Real Property, State and Local Taxes Committee Meeting, Panelist, Boston, Massachusetts, October 2004.
"Like-Kind Exchanges: Exchanges of Partial Interests and Build-To-Suit Issues," 39th Annual Southern Federal Tax Law Institute, Atlanta, Georgia, September 2004.
"Section 1031 Developments: Leasehold Improvements Exchanges, Tenancy-in-COmmon Arrangements, and Related-Party Exchanges," Texas Bar Association Advanced Tax Law Course, San Antonio, Texas, September 2004).
"Unearthing Neglected and Emerging Issues of Section 1031 Real Estate Transactions," BNA Tax Management Advisory Board, New York, New York, June 2004.
"Theories of Section 1031 Exchange Relativity," American Bar Association Section of Taxation, Sales, Exchanges and Basis Committee Meeting, Moderator, Washington, DC, May 2004.
"Section 1031 Update," American Petroleum Institute 70th Annual Federal Tax Forum, Houston, Texas, April 2004.
"Survey of Special State Tax Issues Related to Section 1031 Exchanges," American Bar Association/Institute, 13th Annual Advanced Sale/Use Tax & Advanced Property Tax Seminars, New Orleans, Louisiana, March 2004.
"Techniques for Minimizing Texas Franchise Taxes," University of Houston Law Foundation's Advising Small Businesses, Houston, Texas, February 2004 and Dallas, Texas, March 2004.
"1031 Current Developments," Real Estate Committee Meeting, Moderator and "State Transfer Taxes: Pitfalls and Planning Opportunities," American Bar Association Section of Taxation Midyear Meeting, Sales, Exchanges and Basis Committee Meeting, Panelist Kissimmee, Florida, January 2004.
"Ongoing Project: Multi-State Guide Summary" and "Leasehold Exchange Techniques in Build-to-Suit Exchanges," 9th Annual National Conference and General Membership Meeting of the Federation of Exchange Accommodators, Las Vegas, Nevada, October 2003.
"Techniques for Minimizing Texas Franchise Taxes," Houston, Texas, September 2003 and University of Houston Law Foundation's Advising Small Businesses, Dallas, Texas, October 2003.
"Issues in Obtaining Capital Gain Treatment in Dispositions of Real Estate and Other Assets," American Bar Association Section of Taxation Sales, Exchanges and Basis Committee Meeting, Panelist, Chicago, Illinois, September 2003.
"Reloading the Real Estate and Tax Law Matrix of Section 1031 Exchanges," American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Section Joint Meeting, Panelist, Chicago, Illinois, September 2003.
"Tax Liability for General Practitioners, Part III: Like-Kind Exchanges in Today's 1031 Environment. A Guide for the Real Estate and Business Law Practitioner." State Bar of New Mexico 2003 Annual Convention, Tucson, Arizona, July 2003.
"Section 1031 Tax-Free Exchanges: Trends and Developments," Houston CPA Society's 8th Annual CPE Family Conference, Galveston, Texas, June 2003.
"From the Ground Up: An In-Depth Analysis of Build-to-Suit and Related Party Exchanges," 19th Annual Texas Federal Tax Institute, San Antonio, Texas, June 2003.
