1031 Vocabulary
Reverse exchange
An exchange under which the exchanger acquires replacement property and subsequently transfers relinquished property.  Exchangers use title-parking arrangements to structure reverse exchanges.
 
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Thursday, 20 November 2008
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"The tax consequences of any transaction play a significant role in business decisions. The tax-free possibilities of section 1031 are an important aspect of managing investment properties. Drawing on his extensive practical experience and work as a scholar, 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, and former real estate investment banker

 
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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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