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 [...]
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 [...]
Qualified Intermediaries
The Role Of the Qualified Intermediary The role of the [...]
Boot Rules
The Rules of “Boot” in a Section 1031 Exchange A [...]
Related Party Exchanges
Related Party Exchanges (Two-Year Holding Period Requirement) Exchange of property [...]
Multiple Asset Exchanges Involving Like Kind and Non Like Property
Multiple-Asset ExchangesA Multiple-Asset Exchange occurs when a taxpayer is selling/exchanging [...]