The improvement, construction or build-to-suit exchange occurs when the exchanger uses exchange proceeds to make capital improvements to rep...
Internal Revenue Code Section 1031 contains a mere 1,421 words-a fraction of the 3.4+ million words contained in all of Title 26 of the Code...
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...
It has been five years since the Internal Revenue Service issued Revenue Procedure 2002-22, outlining the requirements for tenant-in-common ...
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...
It seems that the "housing bubble" has finally burst in many markets, much to the chagrin of house flippers and amateur real estate "experts...
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 ...
Like most trailblazers embarking on uncharted territory, Tony Thompson could not have imagined the impact of his actions when he structured ...
Standard & Poor's (S&P) is a globally recognized financial services company that provides ratings, economic research, and benchmark indices ...
I have mentioned in this column that the AIA is working with Mayor Bloomberg's office to introduce a design excellence program for interiors...
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