000 00972cab a2200193 4500
001 L129906
008 050603n2005 000 0 eng u
035 _a(Sirsi) u129906
041 _aeng
100 _aSindt, Roger P.
245 _aTenancy-in-common real estate ownership: current issues
260 _c2005
490 _aReal Estate Review
_v34(1) Spring 2005, 54-61(8)
520 _aExamines 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 _aIKA070605
690 _aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION
700 _aWatanabe, Judith
942 _n0
999 _c75338
_d75338