Tax-free like-kind exchanges
By: by Bradley T. Borden, M.B.A., C.P.A., J.D., LL.M.
Edition: Second edition
Publisher: Civic Research Institute
Published: 2015
Place of publication: Kingston, NJ
Language: eng
ISBN-13: 9781939083005
Subjects: Taxation; Law and legislation; Exchange of Real property; Capital gains tax
Notes: Includes bibliographical references and index.
Table of contents: title: Overview, history, and policy of Section 1031 and the Section 1031 industry; title: Computing and reporting Section 1031 nonrecognition, boot and basis; title: Requirements for Section 1031 nonrecognition; title: Deferred exchanges; title: Reverse exchanges; title: Improvement exchanges; title: Exchanges and proximate business restructurings; title: Exchanges of tenancy-in-common interests; title: Multiple-property exchanges, mixed-use-property exchanges, and exchange programs; title: Section 1031 and estate planning; title: State tax issues affecting like-kind exchanges; title: Industry-specific exchanges.