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Real estate owners, investors, and developers are inevitably faced with the same situation. At some point, they will wish to sell their property. Further, they will want to do so with a minimal tax impact. Whether Section 1031 like-kind exchanges (Section 1031 exchange), tenant-in-common arrangements (TICs), or entity reorganizations, the current landscape of real estate taxation provides a variety of tax strategies to explore when considering transactions. 

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Originally appeared in Real Estate Taxation, a Thomson Reuters publication.

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