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Taxpayers who hold real estate as inventory, or who purchase real estate for re-sale, are considered "dealers". These properties are not eligible for Section 1031 treatment. However, if a taxpayer is a dealer and also an investor, he or she can use Section 1031 on qualifying like properties.
According to Real Capital Analytics, a New York real estate research firm, more than $160 billion of commercial properties in the United States are now in default, foreclosure, or bankruptcy. In 2024, office leasing volume rose to its highest level since 2020, but roughly 60% of active office leases went into effect prior to the pandemic. [ 5 ]
RE/MAX - real estate; Samsonite - specialty luggage manufacturer; Smashburger - dining [2] Sunrun - solar installer; System76 - computer sales and manufacturing; TCBY - frozen yogurt franchise with headquarters in Broomfield, Colorado; TeleTech - outsourced call centers; TransMontaigne - energy and oil refinement and distribution
Power + Secrecy is a News & Observer investigative series exploring both in North Carolina state government, especially the N.C. General Assembly since 2011, when Republican lawmakers won control ...
The Foreign Investment in Real Property Tax Act of 1980 (FIRPTA), enacted as Subtitle C of Title XI (the "Revenue Adjustments Act of 1980") of the Omnibus Reconciliation Act of 1980, Pub. L. No. 96-499, 94 Stat. 2599, 2682 (Dec. 5, 1980), is a United States tax law that imposes income tax on foreign persons disposing of US real property interests.
Denver is situated on North Carolina State Highway 16, west of Lake Norman. It is about 25 miles (40 km) north of downtown Charlotte and 15 miles (24 km) southeast of Newton. Denver's northern border is the Catawba County line.
By deduction, therefore, a trade fixture is not a fixture at all. Its name is misleading, since a fixture, by definition, is real property that must remain with the real estate when a seller sells it or a tenant leaves her lease. A trade "fixture" is not real property, but personal property of the tenant. The landlord does have some protection.
Republic Plaza is a skyscraper in Denver, Colorado. Rising 717 feet (219 m), [3] the building currently stands as the tallest building in the city of Denver and the entire Rocky Mountain region of the United States. [2] It was built in 1984, [3] and contains 56 floors, the majority of which are used as office space.
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