Table of Contents |
| Cover Page |
| Introduction |
Chapter I
Exchange Definitions |
| Chapter II
Explanation of Tax-Deferred Exchange
Types of §1031 Exchanges
|
Chapter III
“Tax-Free” vs. “Tax-Deferred” |
Chapter IV
Types of Property Qualifying for IRC §1031 Treatment
Application of §1031 to Real Property
Application of IRC §1031 to Personal Property
Properties That Do Not Qualify for §1031 Treatment
Exchange Proceeds Used to Improve Currently Owned Property
|
Chapter V
Receipt of Proceeds from the Sale of Relinquished Property
Role of the Qualified Intermediary
Release of Exchange Proceeds |
Chapter VI
Time Restrictions on Location and Acquisition of Replacement Property |
Chapter VII
Identifying Replacement Property
Form of Identification
Rules for the Number of Replacement Properties Which May be Identified
Revocation of Identification
Incidental Property |
Chapter VIII
Selling Multiple Relinquished Properties in One Exchange |
Chapter IX
Same Taxpayer Requirement
Relinquished Property Issues
Replacement Property Issues
|
Chapter X
Reverse Exchanges
Revenue Procedure 2000-37
Non-Compliant Reverse Exchanges
|
Chapter XI
Related Party Rules |
Chapter XII
Relinquished Property Subject to Mortgage |
Chapter XIII
Property Located in Different States |
