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761(a) election, to be excluded from tax treatment as a partnership provided that the cotenancy is for investment purposes and not for the active conduct of a business.
Accordingly, the cotenancy will need to separate the real estate ownership from the business operations by forming another entity to conduct operations and manage the property.
Moreover, those unusual cases that require more time can often be identified from analysis of the cotenancy circumstances and cotenant profiles.
In order for an appraiser to better understand the influence of partitioning on partial interest value, it is necessary to become familiar with the legal process of partitioning in that jurisdiction, review case studies and interview experienced attorneys, study the circumstances of the cotenancy to understand what complications might arise, and review profiles of the individual cotenants to gauge how they might react to a partition suit.
Our recommendations had their genesis in our 1985 ACC study of cotenancy, but the basic idea--a cotenacy property right system--was substantially extended and tailored to fit the special physical properties of electric power flows in interconnected alternating current (AC) networks.
112) Sidestepping an interpretation of section 41-a, the court determined, based on common law ouster, that the possessing cotenant's actions were so contrary to the cotenancy that they warranted a determination of adverse possession.
1914) ("As an incident to a cotenancy relationship, either
has invoked the cotenancy model to describe shared sovereign rights to
30) As a result, taxpayers should independently analyze whether a Code [sections] 761(a) election will produce the particular advantages of a tax cotenancy that they seek.
The buyer purchased a cotenancy in a general intangible,(329) not in accounts or chattel paper.
2d, Cotenancy & Partition, [sections] 17; contra, Simpson v.
The statute actually makes adverse possession easier in cotenancy cases by eliminating the need for a cotenant to give actual notice of exclusive possession to non-occupying cotenants.
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