Tax-free swaps
Subtitle: using Section 1031 to preserve investment net worth
By: Bradley T. Borden.
Edition: 1st ed.
Publisher: DNA Press
Published: 2007
Place of publication: Eagleville [Pa.]
Language: eng
Subjects: Capital gains tax -- Law and legislation -- United States.; Real property, Exchange of -- Taxation -- United States.; Swaps (Finance) -- Taxation -- Law and legislation -- United States.
Notes: Includes bibliographical references and index.
Table of contents: title: The history of tax-free exchanges; title: The Section 1031 players; title: Deciding whether to hold, sell, or exchange; title: Personal property exchanges; title: Exchange structures : direct and indirect exchanges; title: Exchange structures : deferred exchanges; title: Exchange structures : reverse exchanges; title: Exchange structures : improvements exchange; title: Exchanges and proximate business transactions; title: Related party exchanges; title: Considering a TIC interest as replacement property; title: Exchanging mixed-use property; title: The prohibition of dealer property.