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1031 Vocabulary |
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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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Friday, 03 September 2010 |
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“This
book de-mystifies many aspects of like-kind exchanges and will meet a diverse
range of educational needs. A unique contribution to the literature of
like-kind exchanges.”
Kelly E. Alton, General Counsel, Nationwide Exchange
Services; former Senior Technician Reviewer, Branch 5, Income Tax &
Accounting Division, Office of Chief Counsel, Internal Revenue Service National
Office; and principal author of Rev. Proc. 2000-37
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“His highly readable and comprehensive work will bring order and comprehension to the thinking of property owners, CPAs, brokers, attorneys, and other professionals that practice in the increasingly important area of section 1031”
Christian Johnson, Tax Law Professor, Loyola University of Chicago School of Law, and Certified Public Accountant
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