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- Title
The 1031 Exchange in Forward or Reverse: Critical Components and Common Pitfalls.
- Authors
Eberlin, Anna E.
- Abstract
The article discusses tax-deferred, like-kind exchanges (1031 Exchanges) which are governed by Section 1031 of the U.S. Internal Revenue Code and Section 1.1031 of the American Department of the Treasury's Regulations. It states that a typical forward 1031 Exchange allows a person to sell investment property and purchase more productive or profitable investment property while deferring U.S. federal capital gains and depreciation recapture tax liabilities. Reverse 1031 Exchanges are examined.
- Subjects
UNITED States; LIKE kind exchange; DEFERRED tax; UNITED States. Internal Revenue Code; TAXATION of investments -- Law &; legislation; UNITED States. Dept. of the Treasury; CAPITAL gains tax laws; DEPRECIATION recapture; LEGAL liability; TAXATION
- Publication
Advocate (05154987), 2015, Vol 58, Issue 10, p26
- ISSN
0515-4987
- Publication type
Article