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- Like Kind Exchanges Alive and Well: An Update May 13, 2016
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- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
- Tax and Legal Issues Arising In Connection With the Preparation of the Federal Gift Tax Return, Form 709 -- Treatise
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Category Archives: Like Kind Exchanges of Real Estate Under IRC Section 1031
Like Kind Exchanges in Crosshairs of President Obama and Congress
Like Kind Exchanges in Crosshairs of President Obama and Congress The Joint Committee on Taxation recently released its estimates of federal tax expenditures for the years 2012 through 2017. The five-year cost for Section 1031 was estimated to be $42 … Continue reading
Like Kind Exchanges of Real Estate Under IRC § 1031
Posted in Like Kind Exchanges of Real Estate Under IRC Sec. 1031 (2013 Revised Ed.), Like Kind Exchanges of Real Estate Under IRC Section 1031
Tagged basis of property in like kind exchange, bulit to suit like kind exchanges, deferred exchanges under the regulations, delaware statutory trusts in like kind exchanges, depreciation in like kind exchange, gain or loss in like kind exchange, interest tracing rules like kind exchanges, like kind exchanges, like kind exchanges reporting requirements, llc exchanges, multi-party like kind exchanges, partnership exchanges, qualified use requirement, recapture in like kind exchange, refinancing before or after like kind exchanges, replacement property of "like kind", reverse like kind exchanges, tenancy in common like kind exchanges, treatment of liabilities section 1031 exchange
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Law Offices of David L. Silverman 
Avoiding Boot Gain in Like Kind Exchanges
I. Introduction Circular 230 disclosure: Any tax advice herein is not intended or written to be used, and cannot be used by any taxpayer, for the purpose of avoiding any penalties that may be imposed under the Internal Revenue Code. … Continue reading →