1031 Vocabulary
Tenancy-in-common (TIC)
A co-ownership arrangement in which multiple parties own undivided interests in a single piece of property.
TIC interests have become popular replacement property for section 1031 exchangers.
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1031 Vocabulary
Deferred exchange
Monday, 08 September 2008
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Deferred exchange
A transfer of relinquished property and subsequent acquisition of replacement property.
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