Bradley T. Borden

Publications

• A Critical Analysis of Alternative Section 1031 Proximate-Exchange Structures
  22 UC L. BUS. J. 81 (2025) · UC Law Business Journal · 2025
• Tax Law Analysis Applied to Section 1031 Exchanges & Proximate Business Transactions
  18 BROOK. J. CORP. FIN. & COM. L. 351 (2024) · Brooklyn Journal of Corporate, Financial & Commercial Law · 2024
• The Section 1031 Exchange Requirement
  18 BROOK. J. CORP. FIN. & COM. L. 407 (2024) · Brooklyn Journal of Corporate, Financial & Commercial Law · 2024
• The Section 1031 Qualified-Use Requirement
  18 BROOK. J. CORP. FIN. & COM. L. 497 (2024) · Brooklyn Journal of Corporate, Financial & Commercial Law · 2024
• Tax Law Analysis
  18 BROOK. J. CORP. FIN. & COM. L. 385 (2024) · Brooklyn Journal of Corporate, Financial & Commercial Law · 2024
• TICnerships
  18 BROOK. J. CORP. FIN. & COM. L. 587 (2024) · Brooklyn Journal of Corporate, Financial & Commercial Law · 2024
• Contribution and Distribution Flexibility and Tax Pass-Through Entities
  23 FLA. TAX REV. (2020) · Florida Tax Review · 2020

• Rethinking the Tax-Revenue Effect of REIT Taxation
  17 FLA. TAX REV. (2015) · Florida Tax Review · 2015
• A Case for Simpler Gain Bifurcation for Real Estate Developers
  16 FLA. TAX REV. (2014) · Florida Tax Review · 2014
• A Model for Measuring the Expected Value of Assuming Tax-Partnership Liability
  7 BROOK. J. CORP. FIN. & COM. L. (2013) · Brooklyn Journal of Corporate, Financial & Commercial Law · 2013
• The Law School Firm
  63 S. C. L. REV. (2011) · South Carolina Law Review · 2011
• THE ALLURE AND ILLUSION OF PARTNERS’ INTERESTS IN A PARTNERSHIP
  79 U. CIN. L. REV. (2011) · University of Cincinnati Law Review · 2011
• Residual-Risk Model for Classifying Business Arrangements
  37 FLA. ST. U. L. REV. (2010) · Florida State University Law Review · 2010

• Profits-Only Partnership Interests
  74 BROOK. L. REV. (2009) · Brooklyn Law Review · 2009
• Open Tenancies-in-Common
  39 SETON HALL L. REV. (2009) · Seton Hall Law Review · 2009
• Aggregate-Plus Theory of Partnership Taxation
  43 GA. L. REV. (2009) · Georgia Law Review · 2009
• Partnership Tax Allocation and the Internalization of Tax-Item Transactions
  59 S. C. L. REV. (2008) · South Carolina Law Review · 2008
• The Like-Kind Exchange Equity Conundrum
  60 FLA. L. REV. 643 (2008) · Florida Law Review · 2008