Development Magazine Winter 2016/2017

Perspectives

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View the Digital Edition or Download the App 

Access the interactive digital edition of Development magazine or download the app from Apple, Amazon and Google Play.

Development Mag App

View the Digital Edition or Download the App 

Access the interactive digital edition of Development magazine or download the app from Apple, Amazon and Google Play.

From the Archives: Perspectives Articles from the Previous Issue

Entrepreneur

CEO on Leadership: Adon Panattoni, CEO, Panattoni Development Company  

The CEO of a U.S. firm specializing in industrial development shares his insights on the industry.

inaugural NAIOP diversity CRE scholarships

Five Students Receive Inaugural NAIOP Diversity CRE Scholarships 

NAIOP has awarded its first Diversity CRE Scholarships to graduate students in commercial real estate who have traditionally been under-represented in the industry.

Selected For You

Like-Kind Exchanges 

A like-kind exchange or “1031 exchange” refers to section 1031 of the U.S. Internal Revenue Code. This section of the U.S. Internal Revenue Code provides that capital gains taxes can be deferred in cases of exchanges of property held for productive use in a trade or business or for investment, provided the properties exchanged are comparable (“of like kind”). When the taxpayer ultimately sells the asset, the tax is paid. In commercial real estate, the provision encourages transactions because it enables investors to overcome the “lock-in” effect of tax rules, allowing them to remain invested in real estate while shifting resources to more productive properties or changing geographic locations.

Development Mag App

View the Digital Edition or Download the App 

Access the interactive digital edition of Development magazine or download the app from Apple, Amazon and Google Play.