Tag Archives: exchange accommodation titleholder

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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Posted in News, Tax News & Comment | Tagged 1031, boot, deferred exchange, Delaware Statutory Trusts, EAT, exchange accommodation titleholder, like class, like kind exchange, partnership property, qualified intermediary, related party rules, Rev. Proc. 2000-37, Rev. Proc. 2002-22, reverse exchange, Teruya | Leave a comment

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 →

Posted in Federal Income Tax, Like Kind Exchanges, Reverse Exchanges | Tagged build-to-suit, deferred exchange, EAT, exchange accommodation titleholder, exchange first, exchange last, Rev. Proc. 2000-37, reverse exchange | Leave a comment

Tag Archives: exchange accommodation titleholder

Reverse Exchanges

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