1031 CODE AND REGULATIONS

Internal Revenue Code Section 1031
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
Internal Revenue Service Regulations: IRC §1031
Like-Kind Exchange: Additional Rules for Exchanges of Personal Property and for Exchanges of Multiple Properties This document contained final regulations relating to exchanges of
Rev. Proc. 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
Rev. Proc. 2008-16: Exchanges of Vacation Homes and Rental Property
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
Rev. Proc. 2002-22: Tenants in Common
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
New Hampshire 1031 Exchange Law
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
Virginia Exchange Facilitators Act
State of Virginia Exchange Facilitators Act
Washington Qualified Intermediary Regulation
State of Washington Exchange Facilitator Code
Nevada Exchange Facilitator Code
State of Nevada Exchange Facilitator Code
Idaho Escrow Act Policy Statement #2007-4
State of Idaho Escrow Act Policy Statement #2007-4
Colorado HB 1254: Exchange Facilitator Legislation
State of Colorado HB 1254: Exchange Facilitator Legislation
California SB 1007: Qualified Intermediary Regulation
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
Maine Public Law 61: Regulation of Exchange Accommodators
State of Maine Public Law 61
Notice 2005-3
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