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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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GP0|#27281028-71da-4599-8ccf-f9fe337a0262;L0|#027281028-71da-4599-8ccf-f9fe337a0262|income;GTSet|#57d56836-73e8-45f7-b61c-9193be1c0a6e;GP0|#0b08ec5e-3225-4428-8c2a-d57b955f7a87;L0|#00b08ec5e-3225-4428-8c2a-d57b955f7a87|tax;GP0|#d3d1e412-8c76-427c-b80f-dcaafdf19d69;L0|#0d3d1e412-8c76-427c-b80f-dcaafdf19d69|capital;GP0|#50e8f550-9afc-4083-a5ab-3f7b75c741ca;L0|#050e8f550-9afc-4083-a5ab-3f7b75c741ca|gain;GP0|#e82a2d67-4bcd-453a-a0af-f7dfb09171e5;L0|#0e82a2d67-4bcd-453a-a0af-f7dfb09171e5|develop;GP0|#fb11c987-df6c-4279-9031-ca52d40064be;L0|#0fb11c987-df6c-4279-9031-ca52d40064be|intent;GP0|#31c18be1-14bb-4f97-9784-7f3a52cc855e;L0|#031c18be1-14bb-4f97-9784-7f3a52cc855e|land;GP0|#00c1dc8f-07af-4a8c-9cfa-9b2bae0943f8;L0|#000c1dc8f-07af-4a8c-9cfa-9b2bae0943f8|plan

 

 

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