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 [...]
When to Use a Like Kind Exchange
When to Use a Like-kind ExchangeNontaxable like-kind exchanges should be [...]
Delayed Exchanges
Delayed Exchanges - The Exchange Process and Time Clocks A [...]
Reverse Exchanges
Reverse Exchanges - The Exchange Process and Time Clocks Safe [...]
Qualified Intermediaries
The Role Of the Qualified Intermediary The role of the [...]
Boot Rules
The Rules of “Boot” in a Section 1031 Exchange A [...]