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CHAPTER TWELVE TAX CONCEPTS
CHAPTER EIGHTEEN RECAPITULATION OF THE 1031
CASE INDEX Page
1031 treatment Adjustments AITD allocation annual percentage rate assets balance blind pool boot broker buyer CHAPTER client close of escrow concurrent counter offer debt acquired debt relief Deduct deferred delayed exchange deliver deposit receipt depreciation encumbrances Enter amount equity escrow instructions EVC's Example number exchange agreement exchange escrow exchange property Exchangors existing debt funds impounded income installment sale Internal Revenue Code investment property liability like-kind loan located loss ment non-qualifying property taxpayer offset ordinary income owner partnership payable payer payment personal property perty property acquired property held property received property taxpayer transfers prorations provisions qualifying property real estate real property recap sheet recapture Remaining cost basis replacement property reporting Schedule Second Party Section sell Subtotal tax consequences taxable profits taxpayer acquires tion trade or business trade-down transaction trust deed two-party exchange unlike-kind consideration unlike-kind properties taxpayer up-leg seller warehousing agent