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Resources
Internal Revenue Service Frequently Asked Questions, Publications & Forms
- Frequently Asked Questions (coming soon)
- Publication 544, Sales and Other Dispositions of Assets
- Pub. 537, Installment Sales
- Pub. 544, Sales and Other Dispositions of Assets
- Form 8824, Like-Kind Exchanges
- Form 4797, Sales of Business Property (coming soon)
- Circular 230 - Regulations Governing the
Practice of Attorneys,
Certified Public Accountants,
Enrolled Agents,
Enrolled Actuaries,
Enrolled Retirement Plan Agents, and
Appraisers before the
Internal Revenue Service
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
- Rev. Rul. 2004-86, Delaware Statutory Trusts-qualification for §1031 treatment
- Rev. Rul. 2004-77, Disregarded Entity Status of Certain Limited Partnerships
- Rev. Rul. 2003-56, Treatment of Partnership Liabilities When §1031 Exchange Straddles 2 Tax
Years
- Rev. Rul. 2002-83, Related Party Exchanges
- Rev. Rul. 92-105, Interest in Illinois Land Trust Constitutes Interest in Real Estate
- Rev. Rul. 90-34, Direct Deeding Permitted in a §1031 Exchange
- Rev. Rul. 75-374, Co-Ownership of Investment Real Estate is not a Partnership
- Rev. Proc. 2008-16, Vacation Homes-qualification for §1031 treatment
- Rev. Proc. 2005-14, Combining Section 121 Primary Residence Exclusion with a §1031 Exchange
- Rev. Proc. 2002-69, Disregarded Entities-married co-owners of community property
- Rev. Proc. 2002-22, Eligibility of Tenant-in-Common (TIC) Interests in Real Estate for §1031 Exchange Transactions PLR 200807005, Acquiring All Partnership Interests of a Partnership Which Owns Real Estate Qualifies for a §1031 Exchange
Private Letter Rulings
Court Cases
Sample Cooperative Exchange Clause:
“Buyer hereby acknowledges that it is the intent of the Seller to affect an IRS Section 1031 tax-deferred exchange which will not delay the closing or cause additional expenses 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.”
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