The following “Investment Trends Quarterly Reports” are unquestionably the best and most current information concerning investment and value trends in the commercial real estate industry.

The CCIM Institute makes this information available for CCIM’s and CCIM Candidates only for their exclusive professional use. By permission of the CCIM Institute the following ITQ Reports are available for your viewing.

ITQ Report 3rd Quater 2009 – Portland Oregon

ITQ Report 3rd Quarter 2009 – Seattle Washington

ITQ Report 3rd Quarter 2009 – Western Region  

David Moore of Equity Advantage  and IRA Advantage  has created a brief and concise article dealing with the “mortgage over basis” or debt over basis issue, and how it can be solved by using the IRC Section 1031 Tax Deferred Exchange.

With David’s permission, I have included that article below.

Debt Over Basis article by David Moore