Real estate transfer tax advisory opinions - 2016 (TSB-A)
An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
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| Number | Issue |
|---|---|
| TSB-A-16(2)R | Petitioner asks whether a conveyance of real property from an "exchange accommodation titleholder" ("EAT") to a taxpayer as part of a "reverse like-kind exchange under 26 U.S.C. ("IRC") § 1031 is subject to a real estate transfer tax (RETT) under Tax Law § 1402. |
| TSB-A-16(1)M | Petitioner asks whether the additional real estate transfer tax applies to the conveyance of a parcel of vacant land, for which the consideration was less than $1 million, when, on the same date, Petitioner also bought a nearby separate parcel improved by a residence, for which the consideration was more than $1 million. |
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