1031 Vocabulary
Deferred exchange
A transfer of relinquished property and subsequent acquisition of replacement property.
 
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Friday, 03 September 2010
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TABLE OF CONTENTS
Acknowledgements

i

Introduction iii
Chapter 1: The History of Tax-Free Exchanges 1
Chapter 2: The Section 1031 Players 13
Chapter 3: Deciding Whether to Hold, Sell, or Exchange 29
Chapter 4: Personal Property Exchanges 63
Chapter 5: Exchange Structures: Direct and Indirect Exchanges 72
Chapter 6: Exchange Structures: Deferred Exchanges
87
Chapter 7: Exchange Structures: Reverse Exchanges
125
Chapter 8:
Exchange Structures: Improvements Exchanges
167
Chapter 9:
Exchanges and Proximate Business Restructurings
193
Chapter 10:
Related-Party Exchanges
231
Chapter 11:
Considering a TIC Interest as Replacement Property
245
Chapter 12: Exchanging Mixed-Use Property
257
Chapter 13:
The Prohibition of Dealer Property
279
Conclusion
289
Appendix A: Glossary
291
Appendix B: Worksheets for Estimating Tax Liability
309
Appendix C: Form 8824
313
Appendix D: Additional Section 1031 Resources 319
Index 329


 
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