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1031 Vocabulary |
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Exchange and proximate business restructuring |
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An exchange that either precedes, follows, or
straddles a business restructuring. A business restructuring is a
formation of, dissolution of, distribution from, contribution to, merger
of, division of a business entity or other similar transaction.
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Friday, 03 September 2010 |
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Book Reviews Book Reviews and Advance Praise
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"It will be extremely useful to taxpayers as well as to their advisors."
Stanley L. Blend, Chairman of the Board, Oppenheimer, Blend, Harrison & Tate, Inc.
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“No one knows more about the practice and theory of like-kind exchanges. I can imagine no book that will provide a better introduction to the intricacies of section 1031, and those who have been doing exchanges for years will also learn from it.”
Erik M. Jensen, David L. Brennan Professor of Law, Case Western Reserve University School of Law
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Read more...
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"It provides the background information and sufficient details to both introduce the uninitiated to the topic and serve as a resource for professionals."
Adam Handler, Principal, PricewaterhouseCoopers, LLP
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“His highly readable and comprehensive work will bring order and comprehension to the thinking of property owners, CPAs, brokers, attorneys, and other professionals that practice in the increasingly important area of section 1031”
Christian Johnson, Tax Law Professor, Loyola University of Chicago School of Law, and Certified Public Accountant
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Read more...
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“This
book de-mystifies many aspects of like-kind exchanges and will meet a diverse
range of educational needs."
Kelly E. Alton, General Counsel, Nationwide Exchange
Services; former Senior Technician Reviewer, Branch 5, Income Tax &
Accounting Division, Office of Chief Counsel, Internal Revenue Service National
Office; and principal author of Rev. Proc. 2000-37
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"Professor Borden presents a sophisticated yet accessible discussion of
section 1031 that will benefit both investors and advisors."
Robert J. Rhee, Associate
Professor of Law, University of Maryland School of Law
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"Tax-Free Swaps is a highly recommended read for lay persons and practitioners alike"
Alex Hamrick, MBA, JD, Vice President, Wachovia Exchange Services, Orlando, Florida
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Read more...
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"The in-depth coverage and attention to detail is excellent and should
assist any 1031 practitioner in achieving tax-deferral strategies
enabled by the use of section 1031."
Javier G. Vande Steeg, Founder and President, Asset Preservation, Inc., a 17-year-old national qualified intermediary
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“Very readable and practical explanation of the essential structures for 1031 exchanges—well organized.”
Ron Platner, Senior Corporate Counsel, Olympia Management
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“Brad details in a thorough, yet easy to understand, manner how basic and complex section 1031 exchange transactions can be implemented for both novice and sophisticated investors.”
Ronald L. Raitz, CCIM, CES®, President, Real Estate Exchange Services, Inc.
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Read more...
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"The book thoroughly covers Section 1031 exchanges and the related issues. It takes on complicated subjects and explains them in an easily understandable format."
Mary Foster, President, 1031 Services, Inc., and author of Tax-Free
Exchanges Under Section 1031
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"Those interested in the area will find it a useful work to have at hand."
Joseph E. McKinney, JD, CPA, Tax Law Professor and Attorney at Law, Topeka, Kansas
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"Every Realtor should keep this book handy as a resource to help their clients save serious money in buying and selling investment property. I am grateful
for Brad Borden's skill in providing a resource so user-friendly that
even the truly untrained mind can approach complicated tax rules without
fear."
Helen Crow, CRS, Kirk & Cobb, Inc., Realtors
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