Tenancy-in-common real estate ownership: current issues (Record no. 75338)

MARC details
000 -LEADER
fixed length control field 00972cab a2200193 4500
001 - CONTROL NUMBER
control field L129906
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050603n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u129906
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Sindt, Roger P.
245 ## - TITLE STATEMENT
Title Tenancy-in-common real estate ownership: current issues
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Real Estate Review
Volume/sequential designation 34(1) Spring 2005, 54-61(8)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the usage of Tenancy-In-Common (TIC) ownership of real estate as an ownership structure for first-time investors in commercial properties and as an exchange vehicle under Section 1031 tax-deferred exchanges under the recent IRS Revenue Procedure 2002-22. Also discusses the controversy involving the extent of and requirements for disclosure to prospective investors under the TIC method of real estate transfer and ownership.
590 ## - LOCAL NOTE (RLIN)
Local note IKA070605
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Watanabe, Judith
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 03/06/2005   L129906 129906-1001 06/08/2019 1 06/08/2019 Journal article