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
realty transfer taxes total consideration fair market value real estate transfer tax controlling interests In re Petitions of Chase Manhattan Corporation Step Transaction Doctrine Lock-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).
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