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Tag Archives: constructive receipt

Avoiding Boot Gain in Like Kind Exchanges

Posted on August 4, 2014 by David L. Silverman, J.D., LL.M. (Taxation)

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 →

Posted in Avoiding Boot, Capital Gains, Federal Income Tax, IRS, IRS Audits, Like Kind Exchanges, Like Kind Exchanges of Real Estate Under IRC Sec. 1031 (2013 Revised Ed.), Like Kind Exchanges of Real Estate Under IRC Section 1031, Tax Planning | Tagged 1031, 1031 exchange, 180-day exchange period, 45-day identification period, boot gain, constructive receipt, deferred exchange regulations, deferred exchanges, installment sales, like kind exchange, post-exchange refinancing, pre-exchange refinancing, reverse exchanges, tax legislation, tax planning, treasury | Leave a comment
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