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Change of Intent and Capital GainsChange of Intent and Capital GainsBy Jerrold Stern2001-01-10T06:00:00Ztierra-grande
Development
When a developer sells a parcel of land rather than develops it, an argument can be made that the sale represents a change of intent. With proper documentation, the proceeds of such a sale can be claimed as a capital gain, which is taxable at 20 percent. Digital and Print1441https://www.recenter.tamu.edu/articles/tierra-grande/change-of-intent-and-capital-gains

 

 

Change of Intent and Capital GainsChange of Intent and Capital GainsDevelopment
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