REVERSE EXCHANGES

1031 Exchange Cooperation Clause
Due to changes in 1031 exchange over the years, it is no longer a requirement to disclose that a
IRS Issues Long Awaited Reverse Exchange Rules
During the one-year period between the promulgation of the 1990 proposed exchange regulations and the issuance of the final regulations in April of 1991, the IRS solicited comments in regard to
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

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