Understanding Build-to-Suit and Improvement Exchanges
A Build-to-Suit Exchange (BTS) is where an Exchanger purchases land to build the desired structure as the Replacement Property. An Improvement Exchange entails the Exchanger purchasing
Property Improvement Exchange Procedural Outline Flyer
When an exchange involves replacement (new) property that is land to be constructed upon or a structure requiring improvements, a build-to-suit or a property improvement exchange will allow for the
IRS Private Letter Ruling PLR 201408019 - Build-to-Suit
Taxpayer is a limited liability company that is treated as a partnership for federal income tax purposes. Taxpayer uses an overall accrual method of accounting for filing its federal income tax
IRS Private Letter Ruling PLR 200329021 - Build-to-Suit
Parent is a publicly-traded State A corporation that is engaged in the business of owning and operating C Facilities. Parent is the sole shareholder of several subsidiaries, including Taxpayer. The