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The Whole Truth About Using Partial Real Estate Interests In Section 1031 Exchanges, Brad Borden
The Whole Truth About Using Partial Real Estate Interests In Section 1031 Exchanges, Brad Borden
Bradley T. Borden
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.