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tenancy in common
(redirected from Tenancy-in-common)

    Also found in: Legal, Financial 0.01 sec.
tenancy in common
Ownership of property by two or more persons, each of whom may freely transfer his interest; the death of one tenant does not transfer his rights to the other or others.
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Even if the partnership or LLC held the real estate for business or investment purposes, the IRS might argue that individual owners who exchanged their tenancy-in-common interests failed to meet the "held for" requirement because they held the property for sale.
Holding Patterns: keeping a 1031 exchange on course by Wieder, Marc / Real Estate Weekly
2002-22 does is lay down the minimum requirements that must be met before the IRS even will rule if a planned transaction is a tenancy-in-common or an exchange into a partnership.
Hello? help, please; FTB's hotline issues, court rulings and exchanges by Williams, Len / California CPA
Using a Tenancy-in-Common In another tax planning strategy, the former partners of a liquidated partnership hold their relinquished property tenancy-in-common interests for an extended period before exchanging them for the replacement property.
Like-kind exchanges - common problems and solutions by Briskin, Robert A. / The Tax Adviser
 
 
 
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