Vol. 81, Issue 4, 2018October 12, 2018 EDT
DON’T TRANSFER THAT INTEREST! HOW THE “MERE CHANGE EXEMPTION” PROVIDES LITTLE RELIEF TO TAXPAYERS
DON’T TRANSFER THAT INTEREST! HOW THE “MERE CHANGE EXEMPTION” PROVIDES LITTLE RELIEF TO TAXPAYERS
Eric J. Greenberg,
realty transfer taxestotal considerationfair market valuereal estate transfer taxcontrolling interestsIn re Petitions of Chase Manhattan CorporationStep Transaction DoctrineLock-In Effect
Eric J. Greenberg, DON’T TRANSFER THAT INTEREST! HOW THE “MERE CHANGE EXEMPTION” PROVIDES LITTLE RELIEF TO TAXPAYERS, 81 Albany Law Review (2018).