Tax Sheltered Investments Handbook

Tax Sheltered Investments Handbook

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The factual issue raised is whether a non-binding letter of intent could be regarded as aquot;propertyaquot; for purposes of As721. ... the District Court was that legal enforceability of an agreement in a letter of intent is immaterial to the question of whether it constitutes property. ... had created aquot;propertyaquot; when he obtained the financing letter commitment from the institutional lender with respect to the real estate project.

Title:Tax Sheltered Investments Handbook
Author:Robert J. Haft, Peter M. Fass
Publisher: - 1986


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