Bankrupt or Insolvent Intermediaries
Bankrupt or Insolvent Qualified Intermediaries Deferred exchanges frequently are [...]
Basis and Holding Period of Property Acquired in 1031 Exchange
Basis of Property Received If an exchange is taxable [...]
1245 and 1250 Depreciation Recapture
Section 1245 and 1250 Recapture If property subject to [...]
Exchanges Involving Pass-through Entities
Exchanges Involving Pass-through Entities There is some controversy over [...]
When Not to Use a Like Kind Exchange
However, in other situations taxpayers may benefit more from [...]
When to Use a Like Kind Exchange
When to Use a Like-kind ExchangeNontaxable like-kind exchanges should be [...]
Mistakes I see made in Like Kind Exchanges
IRC 1031 is complex. As a result, mistakes are [...]
Non Tax Considerations in Real Estate Like-Kind Exchanges
NONTAX CONSIDERATIONS IN REAL ESTATE LIKE-KIND EXCHANGES It is axiomatic [...]
Option Payments and Other Cash Received Before Exchange
Option Payments and Other Cash Received Before Exchange Not [...]
Reasons and how to Avoid IRC 1031
AVOIDING LIKE-KIND TREATMENT Situations When Like-Kind Treatment Not Advantageous [...]