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 [...]
Like Kind Exchange Glossary, Terms and Vocabulary
Basic §1031 Exchange VocabularyCode Sec. 1031 practitioners commonly use the [...]
Construction Improvement Exchanges
IMPROVEMENTS EXCHANGES An exchanger may wish to dispose of real [...]
Reasons and how to Avoid IRC 1031
AVOIDING LIKE-KIND TREATMENT Situations When Like-Kind Treatment Not Advantageous Before [...]
Option Payments and Other Cash Received Before Exchange
Option Payments and Other Cash Received Before Exchange Not all [...]