Blog Posts - Leasehold Interest

Leasehold Interest of Less Than 30 Years Not Like-Kind to Fee Simple Interest

Taxpayer Owns Leasehold Interest and Motel The taxpayer in this Tax Court Case (VIP's Industries, Inc., June 24, 2013) owned a leasehold interest that had a remaining term of twenty-ond (21) years and four (4) months.  The taxpayer had also con...
by 1031 Exchange Institute on Sep 7, 2013

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