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April 23, 2002 |

Reviewing New Guidance in Like-Kind Exchanges

The Internal Revenue Service recently issued Revenue Procedure 2002-22, providing ruling guidelines for the tax classification of undivided fractional interests in rental real property. Although we continue to find clients to whom this comes as a surprise, section 1031 of the Internal Revenue Code prominently provides that the tax-free treatment accorded to like-kind exchanges does not apply to the exchange of partnership interests. Therefore, partnership interests cannot constitute either relinquished prop
10 minute read
December 24, 2007 |

Civil Actions

2 minute read
October 02, 2013 |

License Revocation Order Pursuant to Rule 1:28-2(c)

Notice to the bar.
30 minute read
September 28, 2009 |

Civil Actions

2 minute read
June 13, 2011 |

2010 Settlements Chart

56 minute read

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