A Proposal for Simplification of Tax-Deferred Exchanges

Spring/Summer 1991, Vol 16, No 1 Abstract: Current Internal Revenue Code requirements for tax-deferred exchanges demand that taxpayers establish trusts or other vehicles in order to defer taxes on an exchange of property. This article describes how the U.S. Congress and the Bush Administration can simplify the tax law by allowing taxpayers to sell their property… Read more

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Interested Bystanders: The Real Estate Profession and Behemoth Public Works Projects

Spring/Summer 1991, Vol 16, No 1 Abstract: Despite a $4.97 million artery-tunnel construction project and a $7.0 billion harbor cleanup effort, the private sector real estate industry in Boston finds itself on the outside looking in. This commentary describes the problems this city is facing and sketches a modest role for the American Society of Real… Read more

Industrial Real Estate: Go Figure!

Spring/Summer 1991, Vol 16, No 1 Abstract: A study of well over 50% of the total industrial real estate activity in metropolitan Detroit from 1982 to 1989 shows that the relationships between the size of buildings, the number of transactions and the buildings’ unit prices were consistent. The limitations of this type of analysis are discussed,… Read more

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Understanding the Internal Rate of Return Used in Commercial Real Estate Transactions

Spring/Summer 1991, Vol 16, No 1 Abstract: The IROR used by real estate developers may be confusing to those who are familiar with the IROR used to make corporate investment decisions.

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Whatever Happened to Rent?

Spring/Summer 1991, Vol 16, No 1 Abstract: Tracing the hows and whys of the present real estate market, the author reviews the four basic types of financial returns possible from real estate investment. With that as a background, major events of the 1970s and 80s are analyzed to show why rent is by far the most… Read more

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Recent Changes in Individual Investors’ Attitudes Toward Real Estate

Spring/Summer 1991, Vol 16, No 1 Abstract: Surveys of 100,000 members of the American Association of Individual Investors in 1989 and 1985 show that investors have altered their perceptions about the risks and yield prospects for real estate. Moderate and small investors have become less optimistic about real estate's yield prospects than they were previously. Read More

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