Tax Publications

American Health Lawyers Association Practice Groups E-mail Alert

The U.S. House of Representatives passed a new pension bill (H.R. 4) late Friday, July 28th, which includes various provisions applicable to tax-exempt organizations.

Planning a Reverse Exchange
J. James Duggan
2005

This article explains the sweeping new law that now allows reverse tax deferred exchanges for the sale of real estate.

North Carolina's Newest Economic Development Tool - Tax Increment Financing
Pat Brown
2004

The approval by North Carolina voters in 2004 of "Amendment One" to the State Constitution triggered the effectiveness of the North Carolina Project Development Financing Act.

Outline: Charitable Gifts of Real Estate - Private Foundation Issues
Suzanne G. Odom
October 18, 2001

The outline provides a summary discussion of how the self-dealing excise taxes may be imposed when charitable remainder trusts and charitable lead trusts receive gifts of real property.

State Tax Incentives Newsletter - July 2001
July 7, 2001

Everything You Ever Wanted to Know About the Elective Share
William G. Newsome III
June 15, 2001

The Need for Capital
N. Randolph Scott and William S. McMaster
Executive's Business Guide as a Supplement to The State's Columbia Business Journal    May 7, 2001

Co-authored article in a supplement to The State's Columbia Business Journal.

Fee In Lieu of Taxes and Special Source Revenue Bonds/Credits in South Carolina 2000
April C. Lucas
2001

This brochure outlines the basic parameters of the Fee in Lieu of Taxes ("FILOT") and Special Source Revenue Bond programs in South Carolina, each of which has the net effect of reducing the burden of property taxes for qualifying businesses.

State Tax Incentives Newsletter - January 2000
January 2000

How to Sell Your Real Estate without Paying Any Tax
James Duggan
From the Law Journal, An Executive's Guide to the Law - A special supplement to the Charleston Regional Business Journal    1998

The technique is referred to as a tax-free like-kind exchange and has been used successfully for decades.