Drop and Swap:  Can You Relax If The Police Aren't Looking For You?

The Tax Development Journal, Vol 1 (2009)

Drop and Swap: Can You Relax If The Police Aren't Looking For You?

David R. Chan

Abstract

The drop and swap transaction is an easy solution to a common scenario where a partnership holds a real estate investment that has appreciated over a long period of time, and the partners disagree over whether to exchange the old property into a new one or sell the property for cash and recognize the gain.

Full Text: PDF HTML

The Tax Development Journal / The Bookstein Institute for Higher Education in Taxation

California State University, Northridge at 18111 Nordhoff Street, Northridge, CA 91330
Phone: 818-677-1200 / © 2011 CSU Northridge