Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

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Prohibited Transaction Safe Harbor

Under Internal Revenue Code (IRC) Section 857(b)(6)(C) safe harbor provides that the term “prohibited transaction” does not include a sale of property that is a real estate asset if certain requirements are met.

Source: NCREIF | Date: 09 September 2025 | ID: D1372 | Version: 1