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