Tax-Free Exchanges Under Sec. 1031, 2023-2024 ed.

Tax-Free Exchanges Under Section 1031 is the only volume of its kind that covers tax-free exchanges under Section 1031 so extensively and in such accurate detail. Designed as a guide for attorneys or accountants who advise clients in investment real estate, this publication provides information on how to expertly handle such issues involving:

• Form 8824
• Installment sales combined with exchanges
• Partnerships
• Improvements that are to be produced as replacement property
• Distressed properties
• Deferred exchanges
• The structure of reverse exchanges
• Seller-financed transactions
• Section 761A elections
• Tax consequences
• Multi-asset and personal property exchanges
• Documents and closing exchanges