|
|
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
|
|