Search by Category
Natural Language Search
-
Recent Articles & Treatises
- Table of Contents for May 18 Lecture Materials April 28, 2023
- Register for Thursday, May 18 Tax Seminar in Old Westbury [click card to register] April 12, 2023
- Subscribe to Tax News & Comment April 6, 2023
- Tax News & Comment — April 2023 March 31, 2023
- Tax News & Comment — June 2019 March 4, 2023
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
Most Popular
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Executor and Trustee Commissions Under NY EPTL
- Defeating The Right of Election in EPTL § 5-1.1-A
- Depreciation Recapture
- Letters Testamentary
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Register Now for May 18 Breakfast Seminar in Old Westbury. 2.5 CPE Credits for CPAs in Tax. Still time to register! See Table of Contents below. Click card to register online.
- Installment Sales in Real Estate Transactions
- Valuation Discounts for LLCs
- Challenging The Account of a Fiduciary
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
Leave a comment
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 →