We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
REVERSE REAL ESTATE EXCHANGES--INSIDE OUTSIDE THE SAFE HARBOR.
- Authors
Heller, Richard M.
- Abstract
Focuses on the Section 1031 provision of the U.S. Internal Revenue Code. Use of Section 1031 in deferring a capital gains tax; Information on the Revenue Procedure 2000-37; Requirement for a real property exchange to qualify in the non-safe harbor reverse exchange setting; Three general requirements needed according to the IRA for an exchange to qualify in the non-safe harbor reverse exchange setting; Number of issues in the reverse exchange process; Belief that the reverse exchange process is not the complete answer to the dilemma posed by requiring a replacement property before the relinquished property is sold.
- Subjects
UNITED States; INTERNAL revenue law; CAPITAL gains tax; GOVERNMENT revenue procedures; EXCHANGE of real property; SAFE harbor; NONDISCRIMINATION tests (Retirement plans); TAX increment financing; UNITED States. Internal Revenue Service; TAXATION
- Publication
Journal of Financial Service Professionals, 2003, Vol 57, Issue 6, p12
- ISSN
1537-1816
- Publication type
Article