Limitations on transactions between related parties include restrictions on installment sales of property and potential ...

Sec. 1031 like-kind exchanges enable tax deferral in complex real estate deals, including multi-property, reverse, and ...

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Allison Schrager is a senior fellow at the Manhattan Institute and a City Journal contributing editor, where her research focuses on public finance, pensions, tax policy, labor markets, and monetary ...

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Vikki Velasquez is a researcher and writer who has managed, coordinated, and directed various community and nonprofit organizations. She has conducted in-depth research on social and economic issues ...