Please check back frequently as we grow our library to include white papers, articles, statutes, cases, rulings, and other information regarding like-kind exchanges under Internal Revenue Code Section 1031.
Section 1031, Treasury Regulation and Revenue Procedures:
- IRC Section 1031
- Treasury Regulations 1.1.031
- Revenue Procedure 2000-37 – Parking Transaction Safe Harbor
- Rev Proc 2004-51 Amendment to Rev Procedure 2000-37
NExT1031 White Papers:
- What is a 1031 Exchange?
- What qualifies as Like Kind property?
- The Delayed Exchange
- The Reverse Exchange – An Overview
- Replacement Property Parked Reverse
- Relinquished Property Parked Reverse
- Delayed Improvement Exchange
- Reverse Improvement Exchange
- Reverse Improvement Exchange on Newly Created Lease
- Combining Reverse and Delayed Exchanges
- Tax Season Issues
- Tax Accounting in Parking Transactions
- Partnership Issues