Identification of multiple replacement properties in a deferred exchange
Article Abstract:
Taxpayers wishing to take advantage of the property exchange tax deferral provisions in the context of the exchange of multiple properties for one or more properties may refer to the IRS regulations under IRC section 103. Many different situations and types of exchanges are included in the regulations which illustrate rules and concepts such as the three-property rule, the 95% and 200% rules, fair market value, and timing of value determination.
Publication Name: Journal of Real Estate Taxation
Subject: Real estate industry
ISSN: 0093-5107
Year: 1998
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Continental Development alters "just compensation" definition under California law
Article Abstract:
The author discusses the impact of the California Supreme Court's decision in Los Angeles County Metropolitan Transportation Authority v. Continental Development Corp., in which the court altered the meaning of "just compensation" in eminent domain cases.
Publication Name: Journal of Real Estate Taxation
Subject: Real estate industry
ISSN: 0093-5107
Year: 2000
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The status of the gaming industry: a recap of 2004
Article Abstract:
Synopsis on gaming industry events in 2004 and forecasts for 2005 is presented.
Publication Name: Real Estate Finance Journal
Subject: Real estate industry
ISSN: 0898-0209
Year: 2005
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