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Tax Free Exchanges Using Tenant in Common Interests: The IRS Clarifies an Otherwise Murky Area
Winter 2005
Reprinted from the Real Estate Finance Journal with permission. Copyright © 2004 West, a Thomson business.
The Internal Revenue Service has provided some clarity in a recent Revenue Procedure as to how an owner of a tenants in common interest can sell or acquire an undivided interest in real property and qualify the transaction as a Tax-Free Exchange. However, as this article explains, owners of a tenants in common interest must keep in mind that the Revenue Procedure is not a substantive interpretation of the law but rather a guideline for such property owners to approach the IRS in seeking a ruling.
The articles on our website include some of the publications and papers authored by our attorneys, both before and after they joined our firm. The content of these articles should not be taken as legal advice. The views and opinions expressed in this article are those of the author(s) and do not necessarily reflect the views or official position of Robins Kaplan LLP.
The Real Estate Finance Journal
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