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Full-Text Articles in Law
What You Should Know About Mergers And Divisions Of Partnerships, Brad Borden
What You Should Know About Mergers And Divisions Of Partnerships, Brad Borden
Bradley T. Borden
This article explains the tax consquences of partnership mergers and divisions and describes planning opportunities that the rules present.
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.