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Partnership Topics

Explanations and definitions of content common in most partnership flip structures.

Partnership Flip Transactions

IRR and XIRR

Excess Distributions and Suspended Loss

Master Tenant Inverted Lease

HLBV Accounting

Minimum Gain

ABC Calculator for Depreciation with Short First Tax Year and Mid-Quarter Convention

Capital Accounts and Outside Basis

Tax Flip and Cash Flip

163(j): Excess Business Interest

Revaluations and Book-Ups

Mid-Quarter & Short First Tax Year Depreciation

Partnership Topics

Explanations and definitions of content common in most partnership flip structures.

Partnership Flip Transactions

IRR and XIRR

Excess Distributions and Suspended Loss

Master Tenant Inverted Lease

HLBV Accounting

Minimum Gain

ABC Calculator for Depreciation with Short First Tax Year and Mid-Quarter Convention

Capital Accounts and Outside Basis

Tax Flip and Cash Flip

163(j): Excess Business Interest

Revaluations and Book-Ups

Mid-Quarter & Short First Tax Year Depreciation

External Articles

Tax Geek Tuesday: How Does the New Limitation on Deducting Business Interest Expense Work (Section 163(j))? (Forbes, February 6, 2018)

Tax Geek Tuesday: Applying Section 704(c) to Contributions of Property to a Partnership (Forbes, August 15, 2017)

Tax Geek Tuesday: Making Sense of Partnership Book-Ups (Forbes, September 21, 2015)

Tax Geek Tuesday: Understanding Partnership Distributions, Part 2–The Mixing Bowl Rules (Forbes, August 25, 2015)

Tax Geek Tuesday: Understanding Partnership Distributions, Part 1 (Forbes, January 20, 2015)

Leasing Topics

Explanations and definitions of content common in lease structures.

Tax Equity Financial Structures

Solar Sale Leaseback

Book Gain On Sale

Duration And Average Life

ABC Calculator for Depreciation with Short First Tax Year and Mid-Quarter Convention

Termination Values

Solar Lease Pass-Through

467 Rent Structures

Early Buyout Options

IRS True Lease Guidelines

Mid-Quarter and Short First Tax Year Depreciation