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Expert Analysis

Dealing With Tax Consequences Of A Construction Allowance

Law360, New York (July 15, 2014, 10:30 AM EDT) -- Negotiation of the construction allowance is an important part of most commercial lease transactions and usually centers around the size of the allowance and the type of improvements to be constructed. However, the tax consequences flowing from the construction allowance are frequently subject to far less negotiation. If the tenant owns the improvements after construction, the value of the construction allowance will be considered as current taxable income to the tenant and taxable in the year in which it is received....

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