“Brad Borden has been referred to as "Mr. 1031"—in fact, I've called
him that myself—and this book shows why. No one knows more about the
practice and theory of like-kind exchanges. Brad has practiced and
taught for many years; he has written widely on like-kind exchanges and
many other tax issues; and he speaks regularly at conferences around
the country. In short, he knows it all, and he has distilled that
knowledge into Tax-Free Swaps. 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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