An exchange in which the exchanger transfers relinquished property to, or acquires relinquished property from, a related party.
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
