Articles and Publications

TAXING COMPLICATIONS: SORTING OUT TAX-DEFERRED EXCHANGES FOR TENANTS IN COMMON

51.63KB

New York Law Journal/April 10, 2002 – The drive to satisfy both the statutory deadlines and reinvest all of the net proceeds in qualifying replacement property has spawned a boutique industry of companies that sell undivided tenant in common (TIC) interests in real property, most often triple net leased . . . .