Tag Archives: deferred exchanges

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 →

Like Kind Exchanges in 2014: An Oasis of Income Tax Tranquility

Posted on February 16, 2014 by David L. Silverman, J.D., LL.M. (Taxation)

High income New York City residents selling fully depreciated real estate this year will incur a capital gains tax of about 39 percent, consisting of a federal tax of 28.5 percent (25 percent on IRC §1250 unrecaptured gain plus 3.8 … Continue reading →

Posted in Federal Income Tax, Like Kind Exchanges | Tagged 1031, 1031 exchange, basis of property in like kind exchange, built to suit exchange, david l. silverman, deferred exchanges, depreciation and recapture in like kind exchange, gain or loss in 1031 exchange, irs Form 8824, like kind exchange, Like Kind property, multi-party exchanges, partnership like kind exchanges, qualified use requirement, related party transactions 1031, reverse exchanges, tenancy in common like kind exchanges, Treatment of Liabilities in Exchange | Leave a comment

Like Kind Exchanges of Real Estate Under IRC §1031 — Treatise (January 2011)

Posted on April 2, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

PDF: Like Kind Exchange Treatise PDF: Like Kind Exchange Treatise Like Kind Exchanges of Real Estate Under IRC §1031 © 2011 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus Avenue, Suite 265A South Lake … Continue reading →

Posted in Federal Income Tax, Like Kind Exchanges, Treatises | Tagged 1031 exchange, basis of property, boot gain, build-to-suit, deferred exchange, deferred exchanges, Delaware Statutory Trusts, depreciation in 1031 exchange, exchange first reverse exchange, exchange last reverse exchange, gain or loss in exchange, installment sale reporting of deferred exchanges, interest tracing, liabilities, like kind exchange, partnership exchanges, pre-exchange financing, qualified escrow accounts, qualified intermediary, qualified trust accounts, qualified use, related party exchanges, relinquished property, replacement property, reverse exchanges, tenancies in common | Leave a comment

August Comment — Deferred Exchanges Under the Regulations

Posted on July 27, 2011 by David L. Silverman, J.D., LL.M. (Taxation)

VIEW IN PDF: Tax News & Comment — August 2011 [Note: Excerpted from Like Kind Exchanges of Real Estate Under IRC. §1031 (David L. Silverman, 3rd Ed.,1/11).View treatise at nytaxattorney.com] I. Overview of Statute A deferred exchange may be a … Continue reading →

Posted in Deferred Exchanges, Like Kind Exchanges | Tagged 1031, deferred exchanges, like kind exchange, like kind exchange regulations, qualified intermediary, reverse exchanges, Section 1031 exchange | Leave a comment

Like Kind Exchanges of Real Estate Under IRC §1031 — Treatise (January 2011)

Posted on December 31, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

Tag Archives: deferred exchanges

Avoiding Boot Gain in Like Kind Exchanges

August Comment — Deferred Exchanges Under the Regulations

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