Tax Considerations and Strategies for Exiting or Disposing of Commercial Real Estate Interests | Practical Law

Tax Considerations and Strategies for Exiting or Disposing of Commercial Real Estate Interests | Practical Law

A Practice Note discussing certain tax considerations when exiting or disposing of a commercial real property investment at the owner entity and the investor levels. This Note briefly describes initial choice of entity considerations and then addresses tax implications of a taxable or a tax-deferred exit from an investment. It discusses how various tax provisions work and commonly used techniques for owners and investors.

Tax Considerations and Strategies for Exiting or Disposing of Commercial Real Estate Interests

by Practical Law Real Estate, with Will S. Becker, O’Melveny & Myers LLP
MaintainedUSA (National/Federal)
A Practice Note discussing certain tax considerations when exiting or disposing of a commercial real property investment at the owner entity and the investor levels. This Note briefly describes initial choice of entity considerations and then addresses tax implications of a taxable or a tax-deferred exit from an investment. It discusses how various tax provisions work and commonly used techniques for owners and investors.