EXCHANGE STRUCTURES
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Build-to-suit exchange
Also called: improvement exchange · construction exchange
Another common name for an improvement exchange.
What it means in practice.
The term usually describes a transaction designed to have construction or improvements completed while the replacement property is held within an exchange parking structure, before transfer to the taxpayer.
Why it matters.
The name is industry shorthand; the tax treatment depends on the actual structure and timing.
Additional notes.
The term usually describes a transaction designed to have construction or improvements completed while the replacement property is held within an exchange parking structure, before transfer to the taxpayer.
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