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"The Delaware statutory trust described above is an investment trust, under § 301.7701-4(c), that will be classified as a trust for federal tax purposes." [8] [9] "[M]ay a taxpayer exchange real property for an interest in a Delaware statutory trust without recognition of gain or loss under § 1031 of the Internal Revenue Code?" [8] [9]
Delaware is the home to more than 1.8 million corporations, more than the number of residents in the state. The Court of Chancery handle corporate internal affairs litigation (such as shareholder disputes and merger disputes) according the Delaware General Corporation Law, the statute governing corporations in Delaware. As a result, it is a hub ...
A Delaware Statutory Trust (DST) owns income-producing real estate and sells percentage shares of ownership to investors who expect to receive income and appreciation. DSTs can offer significant ...
Following the English conquest of 1664, all of the land on the western side of the Delaware River and Delaware Bay was governed as part of the New York Colony and administered from the town of New Castle. During the brief recapture of the colony by the Dutch in 1673, additional court districts were created around Upland and Whorekill. [4]
Also, recording laws generally do not protect purchasers against real estate taxes because notice of them is usually not required to be recorded for them to be effective. Finally, certain classes of nongovernmental liens such as mechanic's liens are often made effective for a certain period of time even if they are unrecorded.
The Real Estate Settlement Procedures Act (RESPA) was a law passed by the United States Congress in 1974 and codified as Title 12, Chapter 27 of the United States Code, 12 U.S.C. §§ 2601–2617.
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