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BACKGROUND AND OVERVIEW I In General
The Tax Reform Act of 1984
ffl The Tax Reform Act of 1986
19 other sections not shown
1031 exchanges actual or constructive adjusted basis aggregate fair market amount of gain buyer cash boot constructive receipt deed of trust determined disqualified person Example excess liabilities assumed Exchange Account exchange agreement exchange group $0 exchange group consists exchange group deficiency exchange of properties exchange period exchange property Exchangor fair market value four-plex gain or loss gain realized gain recognized held for productive identification period identified replacement property identifies real property liabilities assumed allocated like-kind replacement property mortgage boot nonrecognition of gain November 13 obtain the benefits otherwise obtain party personal property Product Class property as identified property held property transferred property X provided in paragraph qualified intermediary real estate recognized with respect recognizes gain relinquished property residual group rights to receive Safe Harbor second exchange group Seller series E bonds taxable taxpayer receives taxpayer's property trade or business transaction transfers real property treated truck Warranty Deed