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Rev. Proc. 2000-37: Reverse Exchanges

Home » Rev. Proc. 2000-37: Re ...
Revenue Procedure No. 2000-37: Reverse Exchanges

Since the promulgation of the final regulations under § 1.1031(k)-1, taxpayers have engaged in a wide variety of transactions, including “parking” transactions, to facilitate reverse like-kind exchanges. Parking transactions typically are designed to “park” the desired replacement property with an accommodation party until such time as the taxpayer arranges for the transfer of the relinquished property to the ultimate transferee in a simultaneous or deferred exchange. Once such a transfer is arranged, the taxpayer transfers the relinquished property to the accommodation party in exchange for the replacement property, and the accommodation party then transfers the relinquished property to the ultimate transferee.

Reverse Exchanges; "Parking" Arrangements

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1031 Code (1) 1031 Code, Regs & Rev Procs (10) 1031 Complete Regulations (2) Forward Exchanges (6) Improvement/Build-to-Suit Exchange (3) Like-Kind Exchange Programs (7) Personal Property (11) Private Letter Rulings (6) Real Estate (8) Revenue Procedures (5) Reverse Exchanges (2) State Requirements (8)

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