Add to ORKGTax-free, like-kind exchanges have become a popular and widely used way to dispose of low-basis, high value assets. A recent private letter ruling, however, has raised a red flag for some like-kind exchanges involving co-owned property. The risk is sufficiently great to suggest that every proposed like-kind exchange involving coowned property should be reviewed with care before the exchange is completed
This article considered the traditional justifications for nonrecognition treatment for like-kind ex...
The popularity of like-kind exchange treatment has grown in recent years as the rules have become mo...
In a Notice which has received relatively little attention, the Internal Revenue Service on January ...
Few tax events occur more frequently in farming and ranching than machinery trades. What is not alwa...
The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-st...
It has been just short of 100 years since like-kind exchanges first appeared on the tax scene. The c...
In the decades since the like-kind exchange provision 1 was enacted, 2 the concept has become popula...
A 1995 private letter ruling1 held that an undivided one-sixth interest in farm real estate that was...
The hazards with related party exchanges under the like-kind exchange rules1 are well-known. If, wit...
Although less common than like-kind exchanges of real estate or machinery, exchanges of livestock ap...
Almost 57 years ago, the Department of the Treasury issued final regulations1 making it clear that c...
The tax-free treatment oflike-kind exchanges presents one of tax law’s most compelling equity conund...
Over the last 30 years, substantial changes have emerged over the taxation of co-owned assets (other...
It has been possible to claim the I.R.C. § 121 exclusion ($250,000 on a separate return, $500,000 on...
The topic I chose for my Capstone Research Project is A Review Of Tax-Free Exchanges Of Partnership...
This article considered the traditional justifications for nonrecognition treatment for like-kind ex...
The popularity of like-kind exchange treatment has grown in recent years as the rules have become mo...
In a Notice which has received relatively little attention, the Internal Revenue Service on January ...
Few tax events occur more frequently in farming and ranching than machinery trades. What is not alwa...
The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-st...
It has been just short of 100 years since like-kind exchanges first appeared on the tax scene. The c...
In the decades since the like-kind exchange provision 1 was enacted, 2 the concept has become popula...
A 1995 private letter ruling1 held that an undivided one-sixth interest in farm real estate that was...
The hazards with related party exchanges under the like-kind exchange rules1 are well-known. If, wit...
Although less common than like-kind exchanges of real estate or machinery, exchanges of livestock ap...
Almost 57 years ago, the Department of the Treasury issued final regulations1 making it clear that c...
The tax-free treatment oflike-kind exchanges presents one of tax law’s most compelling equity conund...
Over the last 30 years, substantial changes have emerged over the taxation of co-owned assets (other...
It has been possible to claim the I.R.C. § 121 exclusion ($250,000 on a separate return, $500,000 on...
The topic I chose for my Capstone Research Project is A Review Of Tax-Free Exchanges Of Partnership...
This article considered the traditional justifications for nonrecognition treatment for like-kind ex...
The popularity of like-kind exchange treatment has grown in recent years as the rules have become mo...
In a Notice which has received relatively little attention, the Internal Revenue Service on January ...