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BACKGROUND AND OVERVIEW
PART Ul TAX CONSEQUENCES OF EXCHANGES
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1031 exchanges actual or constructive adjusted basis aggregate fair market amount of gain asset class buyer cash boot constructive receipt deferred exchange determined disqualified person Example excess liabilities assumed exchange agreement exchange group $0 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 property held property transferred property X provided in paragraph purposes of section pursuant qualified escrow account qualified intermediary real estate realized gain recognized with respect recognizes gain relinquished property residual group reverse exchange 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