Kevin Pearson

Kevin Pearson

Stoel Rives LLP

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Avoiding Development Disasters: Land Inventory and 1031 Exchanges

The ability to defer taxes through a 1031 Exchange can make or break a real estate transaction. But federal tax law does not treat all real estate owners equally. Under IRC Section 1031(a)(2), real property held “primarily...more

3/8/2018  /  Active Trade or Business Test , Capital Gains , Internal Revenue Code (IRC) , Real Estate Investments , Real Estate Market , Real Estate Transactions , Section 1031 Exchange
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