Blog Posts - Like-kind Exchange

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

Unleashing the Green stampede

Obama is currently haggling with Congress over $150B in budget for his green initiatives. As you know, he made the transition to a sustainable energy infrastructure one of his key priorities during the election, but that doesn’t guarantee succe...
by Scholars & Rogues on Apr 13, 2009

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