WebTHE BASICS OF PRESCRIPTIVE EASEMENT. Easements do not exclude the use of the original owner of the land, as adverse possession does, but allows another to use the land along with the original owner. If someone else uses the property, that person may gain a "prescriptive easement." This "easement" is an actual ownership interest in the property. WebWhen land is sold, it is often assumed that long-term capital gain rates apply to the transaction. While these rates may apply to the majority of sales, recent decisions from the Tax Court and a U.S. district court in California are reminders that land may not always be a capital asset that gives rise to a capital gain when sold. ...

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WebFeb 19, 2024 · As the name suggests, a landlocked property is a piece of land surrounded by lots owned by others. Because of this, the landlocked property has no legal access … WebGenerally, rental homes, condo buildings, and apartments are all like-kind, so are eligible for 1031 like-kind exchanges. Such property types are like-kind for two reasons. First, they generate income through lease and rental agreements. Second, they are not owned primarily for personal use. half baked harvest pumpkin ravioli

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