1031 EXCHANGE GENERAL

Keep Your BIG (Built-In Gains) from Getting Small
12/05/16
Using like-kind exchanges when disposing assets during the holding period of a C corp to S corp conversion to defer ...
Section 1031 - Misstatements and Misleading Information
11/30/16
Section 1031 empowers taxpayers across income levels to build wealth and create jobs. Be wary of mistatements, deferring instead to careful ...
Is Your 1031 Exchange Straddling Two Tax Years?
1031 exchange
10/25/16
Most users of Section 1031 understand the 180-calendar day deadline to complete their like-kind exchange. This general understanding of the exchange ...
Safe Harbors: The Core of the Section 1031 Treasury Regulations
09/30/16
Purchases of real estate are often among the biggest financial decisions a person makes during his or her lifetime. It ...
The Bartell Decision: Non-Safe Harbor Parking Exchanges Have Just Become Safer
09/08/16
It appears that a third party accommodator can merely be a placeholder (or a “warehousing” entity as referenced in the ...
1031 Like-Kind Exchange Pitfalls to Avoid - Part II
07/07/16
Previously, we looked at ways that a 1031 exchange can fail due to a taxpayer receiving funds prior to the completion ...