1031 Vocabulary
Section 1031
A provision of the Internal Revenue Code providing that no gain or loss shall be recognized on the exchange of property held for the productive use in a trade or business or for investment for like-kind property to be held for the productive use in a trade or business or for investment.
 
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Monday, 06 February 2012
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“This book de-mystifies many aspects of like-kind exchanges and will meet a diverse range of educational needs. A unique contribution to the literature of like-kind exchanges.”

Kelly E. Alton, General Counsel, Nationwide Exchange Services; former Senior Technician Reviewer, Branch 5, Income Tax & Accounting Division, Office of Chief Counsel, Internal Revenue Service National Office; and principal author of Rev. Proc. 2000-37

 
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"The in-depth coverage and attention to detail is excellent and should assist any 1031 practitioner in achieving tax-deferral strategies enabled by the use of section 1031."

Javier G. Vande Steeg, Founder and President, Asset Preservation, Inc., a 17-year-old national qualified intermediary
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