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By: Joseph M. Marger , Reed Smith LLP. In almost every asset purchase, stock purchase, and merger transaction (generally referred to in this article as M&A transactions), the purchaser will acquire an ownership or leasehold interest in at least...

By: Spencer Compton , First American Title Insurance Company LEXIS PRACTICE ADVISOR RESEARCH PATH: Real Estate > Commercial Purchase and Sales > 1031 Exchanges > Practice Notes Section 1031 of the Internal Revenue Code provides that no gain...