Insights Condemnation Tax Brief Eminent Domain newsletter
Condemnation Tax Brief
The Condemnation Tax Brief, monthly, for the attorneys and CPAs on a taking. Each issue is a two-minute read; every item links to the article that goes deeper.
Newest first
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Condemnation Tax Brief, November 2026: The 1033 Exchange Timeline
The 1033 exchange timeline after a condemnation: when the replacement clock starts, two years or three, buying before the taking, and how to get more time.
November 5, 2026 4 min read
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Condemnation Tax Brief, October 2026: What Part of Just Compensation Is Taxed
What part of just compensation is taxed when a business is in the taking: lost profits, goodwill, relocation, and equipment, in the October 2026 brief.
October 1, 2026 3 min read
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Condemnation Tax Brief, September 2026: Section 1245 Recapture Is Owed Whatever the Client Reinvests
Section 1245 recapture is due the year the award arrives: the calculation, sequencing the 1033 election around it, mixed awards, and Johnson v. Commissioner.
September 1, 2026 3 min read
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Condemnation Tax Brief, August 2026: The Partial Taking Is Won. Now the Severance Damages Work Begins
Severance damages in a partial taking: the allocation before closing, the appraisal evidence the IRS requires, Rev. Rul. 83-49, and the two recapture numbers.
August 1, 2026 3 min read
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Condemnation Tax Brief, July 2026: Section 1033 Defers Depreciation Recapture; It Does Not Erase It
Depreciation recapture in a condemnation: Section 1033 defers it, Section 1245 is due the year the award arrives, and severance damages count only in writing.
July 1, 2026 2 min read
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Condemnation Tax Brief, June 2026: Extending the Replacement Period, and Two Years or Three
The Section 1033 replacement period: when the IRS extends it, why there is no second extension, two years or three, and buying the replacement early.
June 1, 2026 2 min read
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Condemnation Tax Brief, May 2026: The Section 1033 Clock Starts Earlier Than Most Files Assume
Section 1033 basics for the condemnation file: taxable until the owner acts, how it differs from Section 1031, and why a lump sum needs a written allocation.
May 1, 2026 3 min read
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