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Rev. Proc. 2010-14: Safe Harbor Treatment for Failed 1031 Exchanges Involving QI Defaults

Home » Rev. Proc. 2010-14: Sa ...
safe harbor failed 1031 exchanges

This revenue procedure provides a safe harborsafe harbor method of reporting gain or loss for certain taxpayers who initiate deferred like-kindlike-kind exchanges under § 1031 of the Internal Revenue CodeInternal Revenue Code but fail to complete the exchange because a qualified intermediaryqualified intermediary (QI) defaults on its obligation to acquire and transfer replacement propertyreplacement property to the taxpayertaxpayer .

Revenue Procedure 2010-14

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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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