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OVERVIEW AND STATUATORY REQUIREMENTS
DEVELOPMENT OF EXCHANGING
TAX CONSEQUENCES OF EXCHANGES
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acquire the Replacement actual or constructive adjusted basis aggregate fair market amount of gain apply asset class automobile Buyer cash boot constructive receipt deferred exchange determined disqualified person document EXAMPLE excess liabilities assumed exchange accommodation titleholder exchange agreement exchange group deficiency exchange of properties exchange period Exchangor fair market value federal income tax four-plex gain or loss gain realized gain recognized held for productive identification period identified replacement property investment like-kind exchange like-kind property like-kind replacement property multiple properties obtain the benefits otherwise obtain personal property property held property received property transferred property X purposes of section pursuant qualified escrow account qualified intermediary real estate recognizes gain refinancing regulations related party relinquished property residual group revenue procedure rights to receive rules safe harbor sale agreement second exchange group seller series E bonds taxable taxpayer receives taxpayer transfers title insurance trade or business transaction transfers real property treated