Tag Archives: EAT

IRS & NYS DTF Matters — August 2014

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

I.   IRS Matters – August 2014 On July 11, a second federal judge ordered the IRS to account for missing emails of former director Lois Lerner. U.S. District Court Judge Reggie Walton has demanded an affidavit from an “appropriate official” … Continue reading →

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2009 Decisions and Rulings Under IRC Section 1031

Posted on March 22, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

2009 Decisions and Rulings Under IRC Section 1031
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Reverse Exchanges

Posted on March 15, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

Printer-friendly PDF:  Reverse Exchanges.wpd Although the deferred exchange regulations apply to simultaneous as well as deferred exchanges, they do not apply to reverse exchanges. See Preamble to final Regulations, 56 Red. Reg. 19933 (5/1/91). Reverse exchanges occur where the taxpayer … Continue reading →

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