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http://ssrn.com/abstract=927308
 
 

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The Whole Truth about Using Partial Real Estate Interests in Section 1031 Exchanges


Bradley T. Borden


Brooklyn Law School


Real Estate Taxation, Vol. 31, p. 19, 4th Quarter 2003

Abstract:     
A myth persists. Many believe that section 1031 treats all real property as like kind and state law determines whether property is real property. This Article examines the many cases and rulings that consider partial real estate interests and reveals that there are many exceptions to this accepted rule.

Number of Pages in PDF File: 41

Keywords: section 1031, like-kind exchange, real property exchange

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Date posted: August 29, 2006  

Suggested Citation

Borden, Bradley T., The Whole Truth about Using Partial Real Estate Interests in Section 1031 Exchanges. Real Estate Taxation, Vol. 31, p. 19, 4th Quarter 2003 . Available at SSRN: http://ssrn.com/abstract=927308

Contact Information

Bradley T. Borden (Contact Author)
Brooklyn Law School ( email )
250 Joralemon Street
Brooklyn, NY 11201
United States

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