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Tag Archives: like kind exchange
Like Kind Exchanges Alive and Well: An Update
Like Kind Exchanges Alive and Well: An Update Attempts by the Obama administration to curtail or eliminate IRC § 1031 exchanges were decidedly unsuccessful. Based upon their pronouncements, neither Ms. Clinton nor Mr. Trump would be expected to attempt to … Continue reading
Posted in Like Kind Exchanges, News
Tagged 1031, 1031 exchange, income tax, irs, like kind exchange, tax planning
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Tax News & Comment — August 2014
Posted in News, Tax News & Comment
Tagged 1031, 1031 exchange, applicable exclusion amount, boot gain, Congress, division of tax appeals, estate planning, estate tax, irs, irs emails, like kind exchange, new york estate tax, new york tax update, Portability, President Obama, tax appeals tribunal, tax attorney, tax lawyer, tax legislation, tax planning, throwback rule
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Update on 11th Annual Tax Symposium in November
Like Kind Exchanges of Real Estate Under IRC §1031 (TAX CPE) (CLE); Course 3047; Lecturer: David L. Silverman, J.D., LL.M. (Taxation) The Section 1031 like-kind exchange is a powerful tax-deferral technique that has, for the most part, escaped Congressional scrutiny. … Continue reading
Tax News & Comment — October 2013
Posted in News, Tax News & Comment
Tagged 1031, applicable exclusion amount, asset protection, audit, completed gift, Congress, credit shelter trust, deferred exchange, Delaware Asset Protection Trust, disclaimers, division of tax appeals, estate attorney, estate planning, estate tax, form 709, gift tax, income tax, irs, like kind exchange, marital deduction, new york estate tax, President Obama, probate, QTIP, QTIP election, qualified intermediary, statute of limitations, surviving spouse, tax appeals tribunal, tax attorney, tax fraud, tax lawyer, tax legislation, tax planning, treasury, valuation discount
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Like Kind Exchanges of Real Estate (2013 Revised Edition)
View in PDF: Like Kind Exchanges of Real Estate Under IRC Section 1031 (2013 Revised Ed.)
Like Kind Exchanges of Real Estate (2013 Revised Edition)
View in PDF: Like Kind Exchanges of Real Estate Under IRC Section 1031 (2013 Revised Ed.)
Posted in Treatises
Tagged 1031, 1031 exchange, boot gain, deferred exchange, like kind exchange, qualified intermediary, tax attorney
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2010 Like Kind Exchange Decisions and Rulings
Like Kind Exchange Decisions & Rulings of 2010 [Note:Excerpted from Like Kind Exchanges of Real Estate Under IRC. §1031 (3rd Ed., 1/11) . View treatise at nytaxattorney.com] I. Use of Replacement Property as Personal Residence Negates Like Kind Exchange Treatment … Continue reading
Posted in Like Kind Exchanges
Tagged 1031, 1031 exchange, like kind exchange, tax attorneys, tax law, tax lawyers
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Section 1031 | JD Supra Law News
Section 1031 | JD Supra Law News.
2012 Regulations, Rulings & Pronouncements of Note
View in PDF: Tax News & Comment — February 2013 2012 Regulations, Rulings & Pronouncements of Note I. Taxpayer Advocate Report National Taxpayer Advocate Nina E. Olson issued the agency’s annual report to Congress on January 9, 2013. The report … Continue reading
Posted in IRS Rulings & Regulations
Tagged Acquiescence, applicable exclusion amount, Chief Council Advisory, estate attorney, identity theft, IRS underfunding, like kind exchange, probate, Revenue Procedures, Revenue Rulings, tax attorney, tax lawyer, tax legislation, Technical Memoranda, treasury regulations
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2012 Taxpayer Relief Act & Tax Outlook for 2013
View in PDF: Tax News & Comment — February 2013 2012 Taxpayer Relief Act & Tax Outlook for 2013 I. Overview of Act On January 2, President Obama signed the American Taxpayer Relief Act of 2012 (the Act) into law, … Continue reading
Posted in From Washington, News, Tax News & Comment
Tagged applicable exclusion amount, asset protection, audit, Congress, estate attorney, estate planning, estate tax, gift tax, gross estate, income tax, Internal Revenue Service, like kind exchange, marital deduction, Medicaid, Medicare, new york estate tax, Portability, President Obama, probate, QTIP, tax attorney, tax lawyer, tax planning, valuation discount
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Tax News & Comment — February 2013
View in PDF: Tax News & Comment — February 2013
Posted in Tax News & Comment
Tagged applicable exclusion amount, asset protection, asset protection trusts, credit shelter trust, estate attorney, estate planning, estate tax, gift tax, gross estate, GST, ILIT, irs, like kind exchange, marital deduction, New York decanting statute, new york estate tax, President Obama, probate, QTIP, tax attorney, tax lawyer, tax legislation, tax planning
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Avoiding Boot Gain in Like Kind Exchanges
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 →