| Description |
1 v. (various pagings) : ill., forms ; 26 cm. + cumulative supplement. |
| Bibliography |
Includes bibliographical references and index. |
| Contents |
Overview, history, and policy of Section 1031 and the Section 1031 industry -- Computing and reporting Section 1031 nonrecognition, boot and basis -- Requirements for Section 1031 nonrecognition -- Deferred exchanges -- Reverse exchanges -- Improvement exchanges -- Exchanges and proximate business restructurings -- Exchanges of tenancy-in-common interests -- Multiple-property exchanges, mixed-use-property exchanges, and exchange programs -- Section 1031 and estate planning -- - |
| Subject |
Real property, Exchange of -- Taxation -- Law and legislation -- United States.
|
|
Capital gains tax -- Law and legislation -- United States.
|
| ISBN |
1887554637 (hbk. : alk. paper) |
|
9781887554633 (hbk. : alk. paper) |
| OCLC # |
230456072 |
|
