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This revenue procedure creates a safe harbor for taxpayers wishing to use Section 1031 with properties that follow a simple set of rules: For a minimum of two years prior to, and after the exchange: The property must be rented for a minimum of 2 weeks to a non-relative.
Safe harbor provisions appear in a number of laws and in many contracts. An example of safe harbor in a real estate transaction is the performance of a Phase I Environmental Site Assessment by a property purchaser: creating a "safe harbor" protecting the new owner if, in the future, contamination caused by a prior owner is found. Another common ...
Congress, in the legislative history, intended to create a rebuttable presumption of reasonableness, or safe harbor. Under this safe harbor, compensation is presumed to be reasonable and a property transfer is presumed to be at fair market value if: (1) the compensation arrangement or terms of transfer are approved, in advance, by an authorized ...
Safe Harbor bought the property for $20.5 million from Gray Ghost Properties, in November 2021. Grey Ghost Property bought the land from South Carolina Ports Authority for $9 million in 2017.
SAUK RAPIDS — As St. Cloud faces a housing crisis, Sauk Rapids puts a 12-month ban on new residential rental permits. The Sauk Rapids City Council on Monday night unanimously approved an interim ...
Safe Harbor is a faith-based, long-term, residential, therapeutic community for girls, ages 14 through 19, who have been rescued from sex traffickers. "All six buildings are literally up," Brown said.
Permanent, federally funded housing came into being in the United States as a part of Franklin Roosevelt's New Deal. Title II, Section 202 of the National Industrial Recovery Act, passed June 16, 1933, directed the Public Works Administration (PWA) to develop a program for the "construction, reconstruction, alteration, or repair under public regulation or control of low-cost housing and slum ...
The Fair Housing Act was passed at the urging of President Lyndon B. Johnson. Congress passed the federal Fair Housing Act (codified at 42 U.S.C. 3601-3619, penalties for violation at 42 U.S.C. 3631) Title VIII of the Civil Rights Act of 1968 only one week after the assassination of Martin Luther King Jr.
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