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- Title
Like-Kind Exchange Corner.
- Authors
Foster, Mary B.
- Abstract
The article focuses on the provisions of the sale of cell phone tower lease income as an exchange under Code Sec. 1031 for the property owner in the U.S. It states that the Land Transaction Return (LTR) under Code Sec. 1031 provides a structure to convert the leasehold and rental stream into an exchangeable real property asset. It further informs about some counter arguments related to LTR which should be considered by property owner before granting such an easement.
- Subjects
TOWERS; OPERATING leases; EXCHANGE of real property; RENTAL housing; TRANSACTION costs; TAX returns; LAND value taxation
- Publication
Journal of Passthrough Entities, 2012, Vol 15, Issue 2, p25
- ISSN
1099-7407
- Publication type
Article