In a time of great uncertainty, it is a relief to be sure about one thing: the meaning of “real” — at least as it applies to commercial real estate transactions. What qualifies as real property, ...

The new regs address the definition of real property, as well as the receipt of personal property that is incidental to real property received in a like-kind exchange. “Real property” now includes ...

The enactment of the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, amended Sec. 1031 to apply only to exchanges of real property. Because of this change, the exchange of personal ...

Kaheawa wind farm turbines in the distance are framed by Maalaea Power Plant stacks in this photo taken July 31. The Hawaii Supreme Court ruled Tuesday that Maui County cannot include the value of the ...