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

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

41 Pages Posted: 29 Aug 2006  

Bradley T. Borden

Brooklyn Law School

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.

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

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: https://ssrn.com/abstract=927308

Bradley T. Borden (Contact Author)

Brooklyn Law School ( email )

250 Joralemon Street
Brooklyn, NY 11201
United States

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