Tenancies in Common in Commercial Real Estate

The New York Real Estate Journal
Thomas Kearns

The New York Real Estate Journal published an article by Olshan Real Estate Partner Thomas Kearns entitled “Tenancies in Common in Commercial Real Estate.” The article discusses tenancy in common (TIC) as a form of ownership in today's commercial real estate market and how TICs remain an essential tool for minimizing taxes for sellers of commercial real estate due primarily to the Internal Revenue Code rules on Section 1031 exchanges.


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