Like Kind Exchanges-Basics
The Basic Rules for a 1031 Exchange The Relinquished Property [...]
Boot Rules
The Rules of “Boot” in a Section 1031 Exchange A [...]
Offers in Compromise-Federal Tax Liabilities
If IRS is after you to collect a tax liability [...]
Non Resident Aliens
Two Tests If you are an alien (not a U.S. [...]
Related Party Exchanges
Related Party Exchanges (Two-Year Holding Period Requirement) Exchange of property [...]
Offer in Compromise-Doubt as to Liability
This ground can apply if there is a genuine dispute [...]
Tax Free Corporate Formation
Tax-free formation of a corporation A corporation’s initial shareholders often [...]
Multiple Asset Exchanges Involving Like Kind and Non Like Property
Multiple-Asset ExchangesA Multiple-Asset Exchange occurs when a taxpayer is selling/exchanging [...]
Innocent Spouse Relief
If you are an "innocent spouse" there may be income [...]
S Corporations-Overview
S Corporation Overview This article is overview of how S [...]