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CIRE Fall 2022 Issue
For 50 years, CCIM Institute has been a leader in CRE education.
An increasing number of today’s commercial real estate investors are knowledgeable about the benefits of exchanging qualified investment real estate under Internal Revenue Code Section 1031. However, they might not realize that 1031 exchanges aren’t ideal for every investor or
A lease with an option to purchase, also known as a "lease option," is a common real estate arrangement. The important income tax question in lease option transactions is whether the tenant is leasing the property or, as an economic
An option to purchase investment real estate is simply a contract to sell a property at a specified price during an allotted period of time. Options can provide advantages to both sellers and buyers, depending on the circumstances of the
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