Spotlights

Treatment of transaction expenses for IRC Section 1031 tax deferred exchanges

In order to have a fully tax deferred exchange most taxpayers are told that they must purchase a replacement property of equal or greater va...

Building, maintaining wealth through investment: TIC industry celebrates five years of growth

It has been five years since the Internal Revenue Service issued Revenue Procedure 2002-22, outlining the requirements for tenant-in-common ...

Oregon Tax Court examines transactions utilizing Internal Revenue Code 1031/721

In a noteworthy case entitled Marks v. Department of Revenue issued on July 24, 2007, the Oregon Tax Court was asked to interpret federal la...

Housing bust equals tenant-in-common opportunities for real estate investors

It seems that the "housing bubble" has finally burst in many markets, much to the chagrin of house flippers and amateur real estate "experts...

Section 1031 exchanges can be the real estate investors' best friend when utilized correctly

The concept of tax free exchanges as set forth in Section 1031 of the Internal Revenue Code has been part of the tax code for over 85 years ...

Triple Net Properties leads the way in marrying TICs with Section 1031 tax deferred exchanges

Like most trailblazers embarking on uncharted territory, Tony Thompson could not have imagined the impact of his actions when he structured ...

An introduction to Standard & Poor's tenant-in-common sponsor ranking system

Standard & Poor's (S&P) is a globally recognized financial services company that provides ratings, economic research, and benchmark indices ...

Not good enough for Government work

I have mentioned in this column that the AIA is working with Mayor Bloomberg's office to introduce a design excellence program for interiors...

Emergency responder protection sought by engineers

When the terrorists attacked the World Trade Center on 9/11, structural engineers joined other emergency responders at Ground Zero to assist...

PWC's "Meet the Architects & Engineers" draws heads of leading firms to industry event

Leading representatives from several of New York City's major design and engineering firms plus chiefs of small to mid-sized businesses fil...