Background
Presant, Sanford C. was born in 1952.
Presant, Sanford C. was born in 1952.
Cornell University (Bachelor of Arts, 1973). State University of New York at Buffalo (Juris Doctor, 1976). Georgetown University (Master of Laws in Taxation, 1981).
Worked at Battle Fowler Limited Liability Partnership. Admitted to the bar, 1977, New York, District of Columbia and United States. Tax Court; 1978, United States.
Claims Court. 1982, United States. Supreme Court.
1992, California. Kripke Securities Law Fellowship, New York University, 1976.
Options Task Force, United States. Securities and Exchange Commission, 1976-1978. Company-Author: with Leslie H. Loffman, "Contributions of Property to Partnership: The Proposed Regulations Under Section 704(c)(1)(A)," Journal of Taxation, April-May, 1993.
"Avoiding Minimum Gain Recapture in Workouts Under the Final Section 704(b) Regulations," 20 Journal of Real Estate Taxation 237 Spring, 1993.
"Tax Consequences of Restructuring the Real Estate Partnership in Default," Tax Aspects of Loan Workouts and Bankruptcies, California Continuing Education of the Bar Fall, 1992. "The Final Regulations Under Section 752," 19 Journal of Real Estate Taxation 267 (Summer 1992).
"Proposed Regulations Create Self-Charged Interest Exceptions Under the Passive Loss Rules," 19 Journal of Real Estate Taxation 121 (Winter 1992). "Notice 90-41 Expands Ability to Use Borrowings in Real Estate Partnerships Having Tax-Exempt Partners," 18 Journal of Real Estate Taxation 314 (Summer 1991).
"Leveraged Partnerships with Tax-Exempt Entities--Qualified Allocations and the Fractions Rule," New York University 48th Annual Institute on Federal Taxation (February 1990).
"A Practical Guide to the Section 752 Temporary Regs.," 70 Journal of Taxation 196, 260, April-May, 1989. "The Effect of Internal Revenue Service Notice 88-75 on Publicly Traded Partnerships," 40 Tax Notes 747, August, 1988.
"Treasury Issues Final Partnership Allocation Regulations, American Bar Association Section(s).
Tax"n Newsletter, Spring, 1986. "The Final Partnership Noncourse Debt Allocation Regulations," Taxes Magazine., February, 1987.
"How ACRS Anti-Churning Rules Affect Real Estate Partnerships and Their Partners," 57 Journal of Taxation 148, September, 1982 and "Interest Accruals Under the Rule of 78"s A Postmortem," Real Estate Review, Fall, 1984. With Peter M. Fass, "Special Tax Problems of Resyndications".
With Peter M. Fass and Leslie H. Loffman, "The Effect of the Tax Reform Acting of 1984 on Tax Shelters," Clark Boardman Company, 1984.
With Leslie H. Loffman, "Real Estate Syndication Tax Handbook," Clark Boardman Company, 1986. With Peter M. Fass, R.J. Haft and L.H. Loffman, "The Tax Reform Acting of 1986," and "Tax Aspects of Real Estate Investments," Clark Boardman Callahan Company, 1992. Adjunct Associate Professor, New York University, 1983.
Company-Chairman: "Partnerships and South Corporations," New York University Institute on Federal Taxation, Summer 1992.
9th Annual New York University Conferences on Federal Taxation of Real Estate Transactions, 1987. "Sophisticated Tax Planning for Real Estate Transactions," Practising Law Institute, 1988.
Commentator: The Nightly Business Report, Public Broadcasting System, 1986-1988. "Inside Real Estate," Public Broadcasting System, 1988.
Presenter, California Economic Summit, 1993.
Member: The Association of the Bar of the City of New New York New York State (Member, Tax Section Committees on Partnerships, 1980. Income From Real Property, 1980.
Financial Institutions and Financial Futures, 1979-1982) and American (Chairman, American Bar Association Tax Section Committee on Partnerships.
Taxation, 1992-1994; Vice Chairman, 1990-1993. Chairman: American Bar Association Tax Section Subcommittee on Partnership Tax Allocations, 1986-1990.
American Bar Association Tax Section Subcommittee on Partnership Audit Procedures, 1984-1986. Task Force on Workouts and Debt Restructurings, 1990.
Member, American Bar Association Task Forces on Section 108: Bankruptcy and Workouts, 1991 and on President"s Tax Proposals to Congress, 1985) Bar Associations.
(Resident, Los Angeles Office).
Co-Author: with Leslie H. Loffman, "Contributions of Property to Partnership: The Proposed Regulations Under Section 704(c)(1)(A)," Journal of Taxation, April-May, 1993. "Avoiding Minimum Gain Recapture in Workouts Under the Final Section 704(b) Regulations," 20 Journal of Real Estate Taxation 237 Spring, 1993. "Tax Consequences of Restructuring the Real Estate Partnership in Default," Tax Aspects of Loan Workouts and Bankruptcies, California Continuing Education of the Bar Fall, 1992.
"The Final Regulations Under Section 752," 19 Journal of Real Estate Taxation 267 (Summer 1992). "Proposed Regulations Create Self-Charged Interest Exceptions Under the Passive Loss Rules," 19 Journal of Real Estate Taxation 121 (Winter 1992). "Notice 90-41 Expands Ability to Use Borrowings in Real Estate Partnerships Having Tax-Exempt Partners," 18 Journal of Real Estate Taxation 314 (Summer 1991).
"Leveraged Partnerships with Tax-Exempt Entities--Qualified Allocations and the Fractions Rule," NYU 48th Annual Institute on Federal Taxation (February 1990). "A Practical Guide to the Section 752 Temp. Regs.," 70 Journal of Taxation 196, 260, April-May, 1989.
"The Effect of IRS Notice 88-75 on Publicly Traded Partnerships," 40 Tax Notes 747, August, 1988. "Treasury Issues Final Partnership Allocation Regulations, American Bar Association Sect. Tax'n Newsletter, Spring, 1986.
"The Final Partnership Noncourse Debt Allocation Regulations," Taxes Mag., February, 1987. "How ACRS Anti-Churning Rules Affect Real Estate Partnerships and Their Partners," 57 Journal of Taxation 148, September, 1982 and "Interest Accruals Under the Rule of 78's A Postmortem," Real Estate Review, Fall, 1984. With Peter M. Fass, "Special Tax Problems of Resyndications".
With Peter M. Fass and Leslie H. Loffman, "The Effect of the Tax Reform Act of 1984 on Tax Shelters," Clark Boardman Company, 1984. With Leslie H. Loffman, "Real Estate Syndication Tax Handbook," Clark Boardman Company, 1986. With Peter M. Fass, R.J. Haft and L.H. Loffman, "The Tax Reform Act of 1986," and "Tax Aspects of Real Estate Investments," Clark Boardman Callahan Company, 1992.
Adjunct Associate Professor, New York University, 1983. Co-Chairman: "Partnerships and S Corporations," NYU Institute on Federal Taxation, Summer 1992. 9th Annual New York University Conferences on Federal Taxation of Real Estate Transactions, 1987.
"Sophisticated Tax Planning for Real Estate Transactions," Practising Law Institute, 1988. Commentator: The Nightly Business Report, Public Broadcasting System, 1986-1988. "Inside Real Estate," Public Broadcasting System, 1988.
Presenter, California Economic Summit, 1993.
Member: The Association of the Bar of the City of New New York New York State (Member, Tax Section Committees on Partnerships, 1980. Income From Real Property, 1980.
Financial Institutions and Financial Futures, 1979-1982) and American (Chairman, American Bar Association Tax Section Committee on Partnerships.
Taxation, 1992-1994; Vice Chairman, 1990-1993.
