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Browse Like-kind exchanges topic

Taxation subtopic

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1-47 out of 47 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
QIs welcome IRS position shift on trademarks as (section) 1031 property. Aug 1, 2009 402
Like-kind exchanges: deferral is not always the best option. Nash, Claire Y.; Parker, James Apr 1, 2009 6330
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
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
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
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
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
Reverse like-kind exchange safe harbor. Sair, Edward A. Mar 1, 2001 1136
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
Business property sales under secs. 1031 and 121. Cho, Chang Apr 1, 2000 988
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
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
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
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
Proposed regulations under Section 1031. Ezrati, Lester D. Nov 1, 1990 705
Comments on proposed regulations under section 1031 of the Internal Revenue Code. Sep 1, 1990 2154

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