Section 1031 of the Internal Revenue Code (pdf)

Section 1031-Related Articles Authored (or Co-Authored) by Brad Borden

Section 1031 Policy

The Like-Kind Exchange Equity Conundrum

 
Exchange Requirements

The Whole Truth About Using Partial Real Estate Interests in Section 1031 Exchanges

Section 1031 Alchemy: Transforming Personal and Intangible Property into Real Property


Exchange Structures: Reverse Exchanges

Reverse Like-Kind Exchanges: A Principled Approach

Exchange Structures: Improvements Exchanges

From the Ground Up: An In-Depth Analysis of Build-to-Suit and Related Party Exchanges

Rev. Proc. 2004-51: The IRS Strikes Back


Exchanges and Proximate Business Transactions

Section 1031 and Proximate and Midstream Business Transactions

What You Should Know About Mergers and Divisions of Partnerships

Related Party Exchanges

Related-Party Like-Kind Exchanges

Considering a TIC Interest as Replacement Property

Tax Opinions in TIC Offerings and Reverse TIC Exchanges

The Federal Definition of Tax Partnership

Policy and Theoretical Dimensions of Qualified Tax Partnerships