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- Title
Real Estate & Passthrough Finance Techniques Corner.
- Authors
Rubin, Blake D.; Whiteway, Andrea Macintosh; Finkelstein, Jon G.
- Abstract
The article discusses basic mechanics of defeasance transaction and analyzes federal income tax treatment of payments done by conduit loan borrower in connection with loan defeasance. Topics discussed include description of defeasance transaction as per Code Sec. 1031 related to exchange of property issued by the U.S. Internal Revenue Service; properties of real estate mortgage investment conduits (REMICs) and role of defeasance transaction in controlling timing of deductions.
- Subjects
UNITED States; DEFEASANCE; INCOME tax laws; UNITED States. Internal Revenue Service; INCOME tax deductions; REAL property tax
- Publication
Journal of Passthrough Entities, 2015, Vol 18, Issue 4, p27
- ISSN
1099-7407
- Publication type
Article