Browse Like-kind exchanges topic

Subtopics (6) Accounting and auditing Cases Finance Laws, regulations and rules Planning Taxation

Articles 1-73 out of 73 article(s) Title Author Type Date Words Intangibles can be like-kind property. Petti, Andrew Sep 1, 2009 2432 When cost segregation costs extra. Wood, B. Sue; Samelson, Donald P. Aug 1, 2009 2767 QIs welcome IRS position shift on trademarks as (section) 1031 property. Aug 1, 2009 402 QI no cure for related-party deal. Reichert, Charles J. Jul 1, 2009 863 Due diligence on a QI: as the financial press focuses on Bernard Madoff and other Ponzi schemes, recent investor losses approaching $1 billion by the failure of qualified intermediaries have gone relatively unnoticed. Qualified intermediaries, or QIs, facilitate tax-deferred exchanges of like-kind property under section 1031 of the Internal Revenue Code. Deans, Donald M. Jul 1, 2009 542 Circular like-kind exchange disallowed. Beavers, James Jun 1, 2009 1143 Like-kind exchanges: deferral is not always the best option. Nash, Claire Y.; Parker, James Apr 1, 2009 6330 Like-kind exchanges of partnership properties. Smith, Michael M.; Ariail, Donald L. Dec 1, 2008 2998 Depreciate property in like-kind exchanges consistently: practitioners must give special scrutiny and apply new depreciation matching rules. Stevens, Michael G. Nov 1, 2008 3344 Disregarded entities held in high regard: single-member LLCs in like-kind exchanges. Nevius, Alistair M. Aug 1, 2007 547 Treasury and IRS provide guidance on cross licensing arrangements, permit use of net consideration method. DeNovio, Nicholas J.; Stalls, Justin D. Mar 1, 2007 2883 Home free: through-the-roof home prices threaten even moderate-income taxpayers with taxable gains - unless they plan ahead. Havens, Jason E. Jan 1, 2007 1873 Like-kind exchanges of real property. Schnee, Edward J. Nov 1, 2006 441 See. 1031 exchanges of vacation homes. Stone, Howard A. Oct 1, 2006 593 Sec. 1031 and fractional property interests. Mountain, Erin Oct 1, 2006 1375 TAM addresses like-kind exchange of intangibles. Tran, Stephanie Jul 1, 2006 836 Now is the time to consider expanded LKE opportunities. Szczepaniak, Tony Apr 1, 2006 870 New TAM highlights issues in like-kind exchanges involving intangibles. Lipton, Richard M. Mar 1, 2006 4028 Calculating depreciation on a like-kind exchange or an involuntary conversion: temporary regulations have modified the rules for computing depreciation on exchanged or converted property. This article focuses on the use of the optional tables for like-kind exchanges and involuntary conversions. Mason, J. David Jan 1, 2006 3655 Sale of a residence and like-kind exchanges: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part II examines how Rev. Proc. 2005-14 applies secs. 121 and 1031 to sales and like-kind exchanges of such property. Dilley, Steve Dec 1, 2005 4245 Like-kind exchanges and QIs. Wise, Dan Nov 1, 2005 1850 Sale of a residence and like-kind exchanges (Part I: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part I describes the basic interaction between Secs. 121 and 1031.). Dilley, Steve Nov 1, 2005 3507 Planning opportunities for the sale of appreciated, dual-use property under Rev. Proc. 2005-14. Usher, Scott Oct 1, 2005 1604 The best of both worlds: a combination of cost segregation and like-kind exchanges can save on real estate taxes. Foster, Mary B. Aug 1, 2005 2564 Related-party like-kind exchanges. Laffie, Lesli S. Apr 1, 2005 307 Like-kind exchanges - common problems and solutions. Briskin, Robert A. Apr 1, 2005 7477 Using a like-kind exchange to avoid gain recognition. Ellentuck, Albert B. Jul 1, 2004 692 The Retail Industry in Perspective - A Little of the New and A Little of the Old. Jun 2, 2004 995 Practical application of the new MACRS depreciation regs. Staudenraus, Sarah Jun 1, 2004 1652 Partnership's like-kind exchange dilemma? Daniel, Charles Apr 1, 2004 962 More clarification on 1031 exchanges. Raitz, Ronald L. Jun 1, 2003 906 Use of a QI in Sec. 1031 LKEs. Ochsenschlager, Thomas P. Feb 1, 2003 676 Bank subsidiary's LKE program qualifies under Sec. 1031. Kautter, David J. Jan 1, 2003 1137 Compensatory transfers of restricted partnership interests. Lerman, Jerry L. Apr 1, 2002 723 Depreciating property following a like-kind exchange. (Case Study). Ellentuck, Albert B. Nov 1, 2001 897 Like-kind exchanges with disregarded entities. Bakale, Anthony Aug 1, 2001 1075 Depreciation of like-kind exchange property after Notice 2000-4. Levy, Richard L. Jun 1, 2001 3805 Reverse like-kind exchange safe harbor. Sair, Edward A. Mar 1, 2001 1136 Rev. Proc. 2000-37 offers long-awaited reverse-exchange safe harbor. Hamill, James R. Mar 1, 2001 7235 Safe-harbor procedure for reverse like-kind exchanges. Koppel, Michael D. Dec 1, 2000 633 IRS issues guidance on use of accommodation parties in deferred like-kind exchanges. Fiore, Nicholas J. Nov 1, 2000 1542 Basis in replacement property from like-kind exchanges. Moore, Philip E. Oct 1, 2000 823 Beyond section 1031. Raitz, Bridgette M. Jul 1, 2000 3686 Depreciation of property acquired subject to secs. 1031 and 1033. Martin, Kathleen K. Apr 1, 2000 698 Business property sales under secs. 1031 and 121. Cho, Chang Apr 1, 2000 988 Build-to-suit exchanges. Hamill, James R. May 1, 1999 935 Avoiding tax on "boot" used for repair. Heatley, Warren Feb 1, 1999 394 Special purpose entities and tax-free exchanges. Bottiglieri, Tom Feb 1, 1999 599 Update on intermediaries and related-party exchanges. Hamill, James R. Aug 1, 1998 1198 Like-kind exchanges either followed or preceded by a nontaxable transfer to or from an entity. Miller, Walter R., Jr. Aug 1, 1998 1462 Identification requirement of replacement property in like-kind exchanges. Hudson, Boyd D. May 1, 1998 549 Do the mulitple-property like-kind exchange regs. thwart Sec. 1031's intent? Parr, Jason J. Mar 1, 1998 2731 Avoiding traps in deferred like-kind exchanges. Hamill, James R. Nov 1, 1997 6704 Depreciation of property received in a like-kind exchange. Blumenreich, Richard G. Jun 1, 1997 1012 How do intermediaries affect related-party exchanges? Hamill, James R. May 1, 1997 850 The sale of a principal residence. Fiore, Nicholas Feb 1, 1997 721 Selling a house after divorce. Lynch, Michael Brief Article Nov 1, 1996 399 Beware of recapture gain in like-kind exchanges. Hamill, James R. Sep 1, 1996 868 Consider a section 1031 exchange. Overholt, Dorothy Guerrin Jul 1, 1996 1633 Final regulations coordinate deferred like-kind exchange and installment sale rules. Wise, Spence L. Sep 1, 1994 865 Annuity contract received in Sec. 1035 exchange did not retain original contract's grandfather status. Taylor, David E. May 1, 1994 1179 Investment company mergers - corporations and partnerships compared. Bryan, H. Houston Jan 1, 1994 777 Reverse-Starker like-kind property exchanges. Godbout, James C. Brief Article Jan 1, 1993 348 When can partnership interests be exchanged tax-free? Sanders, Michelle Feb 1, 1992 356 A survivor's guide ... to tax-free exchanges of life-kind property. Fellows, James A.; Yuhas, Michael A. Dec 1, 1991 4719 Avoiding capital gains: tax-deferred exchanges allow savings in real estate deals. Waldon, George Industry Overview Nov 11, 1991 1923 Accounting for like-kind exchanges. Campbell, Alan D. Aug 1, 1991 3345 Like-kind exchanges; a look at the proposed changes. Martin, M. Jill Lockwood Dec 1, 1990 4355 Finally, guidance on like-kind exchanges; when do business swaps qualify for like-kind treatment? The Internal Revenue Service's new rules provide some answers. Meulmester, David G. Nov 1, 1990 1867 Proposed regulations under Section 1031. Ezrati, Lester D. Nov 1, 1990 705 Finally, guidance on like-kind exchanges. Meulmester, David G. Oct 1, 1990 2266 Deferred like-kind exchanges: an analysis of the proposed regulations under section 1031(a)(3). Yuhas, Michael A. Sep 1, 1990 8844 Comments on proposed regulations under section 1031 of the Internal Revenue Code. Sep 1, 1990 2154