The ultimate goal of any Section 1031 Tax-Deferred Exchange Transaction is to avoid capital gains taxes on the sale of the taxpayer's real property.
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Contractors should include fee-shifting provisions in their contracts and subcontracts to preserve their rights to recover attorney's fee.
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Recently, the House, the Senate, and the President have each proposed to limit or terminate application of Section 1031 of the Internal Revenue Code.
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The Spotts Fain Lawful Thoughts® blog focuses on the current legal issues affecting businesses of all shapes and sizes. From labor and employment and construction, to intellectual property and beyond, Lawful Thoughts® provides businesses with easy to read, practical thoughts on the current legal trends and topics facing businesses today.