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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Friday, 03 September 2010
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"The tax consequences of any transaction play a significant role in business decisions. The tax-free possibilities of section 1031 are an important aspect of managing investment properties. Drawing on his extensive practical experience and work as a scholar, Professor Borden presents a sophisticated yet accessible discussion of section 1031 that will benefit both investors and advisors."

Robert J. Rhee, Associate Professor of Law, University of Maryland School of Law, and former real estate investment banker

 
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“No one knows more about the practice and theory of like-kind exchanges. I can imagine no book that will provide a better introduction to the intricacies of section 1031, and those who have been doing exchanges for years will also learn from it.”

Erik M. Jensen, David L. Brennan Professor of Law, Case Western Reserve University School of Law
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