Under Internal Revenue Code (IRC) section 1031, no gain or loss is recognized when companies sell business or investment property and acquire property that is like-kind. A transaction that is

Like -Kind Exchange: Additional Rules for Real Estate Exchanges and Establishment of Safe Harbors This document contained final regulations relating to exchanges of real property

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

This revenue procedure provides a safe harbor under which the Internal Revenue Service will not challenge whether a dwelling unit qualifies as property held for productive use in a trade or

Real Estate can be owned by a multi-member LLC, a partnership or as a tenant in common in addition to other ways of holding title. Under Section 1031 of the IRS Code, a member of an LLC or a partner

This bill recognizes Internal Revenue Code section 1031 like-kind exchanges which use federally disregarded entities as the recipient of replacement property, but emphasizes the character of such

State of Virginia Exchange Facilitators Act

State of Washington Exchange Facilitator Code

State of Nevada Exchange Facilitator Code

State of Idaho Escrow Act Policy Statement #2007-4

State of Colorado HB 1254: Exchange Facilitator Legislation

An act to add and repeal Division 20.5 (commencing with Section 51000) of the Financial Code, relating to exchange facilitators. Existing law provides for licensure and regulation of various

State of Maine Public Law 61

Additional Relief for Like-Kind Exchanges for Which Deadlines May Be Postponed Under §§ 7508 and 7508A of the Internal Revenue Code This notice advises taxpayers