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
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
Date posted: August 29, 2006