IRS Information
Internal Revenue Service Publications & Forms
- Publication 544, Sales and Other Dispositions of Assets
- Form 8824, Like-Kind Exchanges
- Form 4797, Sales of Business Property (coming soon)
- Pub. 537, Installment Sales
Internal Revenue Code and Treasury Regulations
- Section 121, Principal Residence Exemption
- Section 121, 2008 Amendment Limiting Principal Residence Exemption
- Section 1031, Like-Kind Exchanges
- Section 1031, Special Rule for Mutual Ditch, Reservoir or Irrigation Company Stock
- Section 1033, Involuntary Conversations
- Section 1237, Real Estate Subdivided for Sale
- Section 168, Post-Exchange Basis Calculations
- Section 301, Disregarded Entities
- Section 468B, Imputed Interest Rules upon QI Escrow Accounts
Revenue Rulings and Procedures
Sample 1031 Exchange Addendum for Sales Contracts
“Buyer hereby acknowledges that it is the intent of the seller to effect an IRS Section 1031 tax-deferred exchange which will not delay the closing or cause additional expense to the buyer. The Seller’s rights under this agreement may be assigned to a Qualified Intermediary, named by the Seller, for the purpose of completing such an exchange. Buyer agrees to cooperate with the Seller and the Qualified Intermediary in a manner necessary to complete the exchange.”
Real Estate, 1031 Exchange, and Related Industry Associations
- BOMA International
- CCIM Institute
- Federation of Exchange Accomodators (FEA)
- Institute of Real Estate Management
- International Council of Shopping Centers
- National Association of Industrial Office Properties
- National Association of Real Estate Investment Trusts
- National Council of Real Estate Investment Fiduciaries
- REIS, Inc.
- Society of Industrial and Office Realtors
- Urban Land Institute
