Blog entries tagged with "plr":


plr: 1031 Exchanges - Don't Miss These Posts On Development Rights - 05/05/08 04:07 PM
Exchanging Development Rights
I posted these during a low traffic period this morning. I've been checking on the stats and it looks like they were largely missed. Click here for Post 1 of 2  "Definition of Development Rights" and click here for Post 2 of 2 for the "IRS's Analysis of Transferable Development … (2 comments)

plr: 1031 Exchanges - Development Rights - Post 2 of 2 - 05/05/08 01:19 PM
 How the IRS Analyzes Whether Transferable Development Rights are Like-Kind
In my previous Post 1 of 2 that addressed the definition of Transferable Development Rights ("TDR") we saw that the IRS, in a PLR* determined that they were like-kind to a fee simple. Below, we will look at the analysis and reasoning the … (2 comments)

plr: 1031 Exchanges - Development Rights - Post 1 of 2 - 05/05/08 01:04 PM
Several weeks ago in my blog I discussed different types of property that may or may not qualify as like-kind including leaseholds, oil, gas and mineral rights, water rights, REITS and Timeshares, and easements. In this post we will examine the definition of development rights and in Post 2 we will examine … (4 comments)

 
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