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Tax-free like-kind exchanges
2015, Civic Research Institute
in English
- Second edition
1939083001 9781939083005
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Book Details
Table of Contents
Overview, history, and policy of Section 1031 and the Section 1031 industry
Computing and reporting Section 1031 nonrecognition, boot and basis
Requirements for Section 1031 nonrecognition
Deferred exchanges
Reverse exchanges
Improvement exchanges
Exchanges and proximate business restructurings
Exchanges of tenancy-in-common interests
Multiple-property exchanges, mixed-use-property exchanges, and exchange programs
Section 1031 and estate planning
State tax issues affecting like-kind exchanges
Industry-specific exchanges.
Edition Notes
Includes bibliographical references and index.
Classifications
The Physical Object
ID Numbers
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- Created November 4, 2020
- 1 revision
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November 4, 2020 | Created by MARC Bot | Imported from Library of Congress MARC record |