When to Use a Like Kind Exchange
When to Use a Like-kind ExchangeNontaxable like-kind exchanges should be [...]
When to Use a Like-kind ExchangeNontaxable like-kind exchanges should be [...]
However, in other situations taxpayers may benefit more from a [...]
Exchanges Involving Pass-through Entities There is some controversy over what [...]
Section 1245 and 1250 Recapture If property subject to Section [...]
Basis of Property Received If an exchange is taxable under [...]
Bankrupt or Insolvent Qualified Intermediaries Deferred exchanges frequently are arranged [...]
Real Estate Interests Which Qualify as Like-Kind for a 1031 [...]
Option Payments and Other Cash Received Before Exchange Not all [...]
The Basic Types of ExchangesSimultaneous ExchangesA Simultaneous Exchange is an [...]
NONTAX CONSIDERATIONS IN REAL ESTATE LIKE-KIND EXCHANGES It is axiomatic [...]