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Browse Like-kind exchanges topic

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1-88 out of 88 article(s)
Title Author Type Date Words
Reverse like-kind exchanges get Tax Court approval. Michaels, Laura; Brandstetter, Patricia May 1, 2017 706
Fractional interests in property. Fountain, Jackie Nov 1, 2016 1095
Defeasance and its impact on real estate transactions. McGivney, Michael Aug 1, 2016 1219
Applicability of sec. 1031 in exchange of agreements. Fountain, Jacqueline Nov 1, 2015 609
Identifying a partnership distribution. Ellentuck, Albert B. Oct 1, 2015 866
Like-kind exchange rules: continued evolution. Schnee, Edward J. Jul 1, 2014 7699
Underwater property and like-kind exchanges. Belanger, Holly; Fields, Deborah Jun 1, 2013 1546
State law property classifications do not control "like kind" determination. Schachat, Robert D.; Needles, Thayne; Fisher, Mark Jan 1, 2013 702
Sec. 1031 related-party exchanges and basis shifting. Wong, Alan Oct 1, 2011 1266
Like-kind exchange relief for taxpayers snared by bankrupt qualified intermediaries. Bakale, Anthony S. Aug 1, 2010 2746
Like-kind exchanges of mixed-use property: spotlight on bed and breakfast inns. Leonard, Barbara; Bird, Bruce M.; Segal, Mark Report Oct 1, 2009 4186
Intangibles can be like-kind property. Petti, Andrew Sep 1, 2009 2432
QIs welcome IRS position shift on trademarks as (section) 1031 property. Aug 1, 2009 402
When cost segregation costs extra. Wood, B. Sue; Samelson, Donald P. Aug 1, 2009 2767
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
QI no cure for related-party deal. Reichert, Charles J. Jul 1, 2009 863
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
Sec. 1031 and fractional property interests. Mountain, Erin Oct 1, 2006 1375
See. 1031 exchanges of vacation homes. Stone, Howard A. Oct 1, 2006 593
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
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
New safe harbor for reverse like-kind exchanges. Levy, Linda Garrett; Levy, Richard L.; Mason, J. David Jan 1, 2003 3105
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
The impact of intermediate bankruptcy on like-kind exchanges. Levine, Mark Lee Column Nov 1, 1998 1000
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
Exchanges of realty and IRS "step transactions." (Tax Issues) Fellows, James A.; Yuhas, Michael A. Nov 1, 1992 1528
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 - recent developments, restrictions, and planning opportunities. Carnes, Gregory A.; Englebrecht, Ted D. Jan 1, 1991 5410
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
New rules for deferred like-kind exchanges. Fellows, James A.; Yuhas, Michael A. Nov 1, 1990 4911
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

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