Business & Real Estate Taxation Articles

Section 1031 “like-kind” exchanges – Use of Tenants in Common to “Pool” Capital and to Create Liquidity

When the IRS issued Rev. Proc. 2002-22, 2002-1 CB 733, it provided a degree of guidance as to when a tenants in common ...

April 29, 2014
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IRS Expands Tax-Free Exchanges of Real Estate

In our practice and in the real world, it is usually easier to purchase real estate than to sell real estate. This often ...

April 29, 2014
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