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CIRE Summer 2022 Issue
For 50 years, CCIM Institute has been a leader in CRE education.
Interest in structured tenancy in common ownership as replacement property for 1031 exchanges has grown dramatically since the Internal Revenue Service issued Revenue Procedure 2002 22 in March 2002. One of the largest TIC deals took place last October when
During the last several years, many tax deferred exchangers sold properties for a premium but found it challenging to locate and buy suitable replacement properties. Construction exchanges are a growing alternative because taxpayers can build value into the property to
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