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Real estate developers hoping to expand their construction space in New York City may buy rights to build in a vertical direction. These development rights include the empty air space above an existing building. Cornell University explains how air rights consist of...
Under Internal Revenue Code Section 1031, real estate investors may defer recognizing capital gains on their income tax returns. By exchanging real property for another that is similar in type, or “like-kind,” you may defer capital gains taxes, and in some cases,...