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1031 Tenant In Common Exchanges: A "Tic"King Time Bomb At The Intersection Of Real Estate, Securities, And Tax Law?, Marilyn Blumberg Cane, Jennifer C. Erdelyi

Faculty Scholarship

Those who follow economic trends know that investing in real estate has recently become a hotbed of activity. In response to the stock market's unpredictability, investors have been drawn to the commercial real estate market in record numbers, seeking to capitalize on low interest rates coupled with the rising appreciation such properties have offered. In addition to the potential upside of such investments, many commercial property investors seek a tax deferral method for the capital gains they realized upon the sale of other previously owned property. Section 1031 of the Internal Revenue Code ("Section 1031"), under specially defined circumstances, allows …