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Real Estate Transfers Securities

Allen Matkins

California’s Secured Promissory Note Exemption

Allen Matkins on

The line between real property transactions and securities transactions is not always clear.  California Corporations Code Section 25100(p) provides an exemption for a promissory note secured by a lien on real property...more

Patterson Belknap Webb & Tyler LLP

What Donors Need to Know About Appreciated Property

Individuals considering gifts of appreciated property to charity should be aware that not all property donations are treated equally for income tax purposes. Depending on the class of property, prior use, the donor’s holding...more

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