Tag Archives: EAT

IRS & NYS DTF Matters — August 2014

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

2009 Decisions and Rulings Under IRC Section 1031
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Reverse Exchanges

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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