Web, T.C. Memo. 2024-143; see also Treas. Reg. § 1.1001-2(c).) “The sale or other disposition of property that secures a nonrecourse liability discharges the transferor from the liability.” (Treas. Reg. § 1.1001-2(a)(4)(i).) When a taxpayer sells or disposes of property encumbered by a nonrecourse loan, the amount realized is the full WebA taxpayer’s request to be excluded from reassessment of the value of a property after meeting certain conditions (e.g., transfer of property from parent/grandparent to child/grandchild or transfer of base year value). Secured Property Tax Information Request form A form to request information on multiple properties all at once. Service Fees
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