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  2. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    However, as of a 2002 IRS ruling (see tenants in common 1031 exchange), Tenants in Common (TIC) exchanges are allowed. For real property exchanges under Section 1031, any property that is considered "real property" under the law of the state where the property is located will be considered "like-kind" so long as both the old and the new ...

  3. Tenants in common 1031 exchange - Wikipedia

    en.wikipedia.org/wiki/Tenants_in_common_1031...

    Tenants in common 1031 Exchange is a form of real estate asset ownership in the United States in which two or more persons have an undivided, fractional interest in the asset, where ownership shares are not required to be equal, and where ownership interests can be inherited. Each co-owner receives an individual deed at closing for his or her ...

  4. Multifamily residential - Wikipedia

    en.wikipedia.org/wiki/Multifamily_residential

    Condominium: a form of ownership with individual apartments for everyone, and co-ownership (by percentages) of all of the common areas, such as corridors, hallways, stairways, lobbies, recreation rooms, porches, rooftops, and any outdoor areas of the grounds of the buildings. Townhouses and apartments which are owned in the condominium form of ...

  5. Concurrent estate - Wikipedia

    en.wikipedia.org/wiki/Concurrent_estate

    Tenancy in common (TIC) is a form of concurrent estate in which each owner, referred to as a tenant in common, is regarded by the law as owning separate and distinct shares of the same property. By default, all co-owners own equal shares, but their interests may differ in size. [2]

  6. What Happens When a Tenant in Common Dies? - AOL

    www.aol.com/finance/tenants-common-definition...

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  7. Property law in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_law_in_the_United...

    Under the common law, real estate can be jointly owned at a given time. [16] In most states, in a tenancy in common, co-tenants each have a theoretical right to possess the whole property. [16] Co-tenants must also share rents received from third-parties, as well as upkeep expenses and taxes. [16]

  8. Common area - Wikipedia

    en.wikipedia.org/wiki/Common_area

    Common areas often exist in apartments, gated communities, condominiums, cooperatives, and shopping malls. [6] In any situation where there is a tenancy in common, all the tenants in common collectively own the common areas, meaning that any one individual owner does not possess more control over the land than any other owner. [7]

  9. Four unities - Wikipedia

    en.wikipedia.org/wiki/Four_unities

    The four unities is a concept in the common law of real property that describes conditions that must exist in order to create certain kinds of property interests. . Specifically, these four unities must be met for two or more people to own property as joint tenants with legal right of survivorship, or for a married couple to own property as tenants by

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