Conservation Tax Center Law Library

4 Expert Publications articles were found for Like Kind Exchanges

Conserving Open Space= Tax Credits, Cash, and Like Kind Exchanges
By: Christine Latulip
It has always been important for rural families to protect their land heritage. Landowners have a unique opportunity to consider the donation of a conservation easement for 1) cash, 2) tax credits, and/or 3) “like-kind” property.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Expert-Publications/Conserving-Open-Space-Tax-Credits-Cash-and-Like-Kind-Exchanges/808/

The New Starker - A Nonsimultaneous Exchange Expands Section 1031/ Collateral Estoppel Clarification
By: Robert B. Paysinger
The Starker decision addresses the issue whether a nonsimultaneous exchange qualifies for section 1031 nonrecognition treatment. The Court of Appeals for the Ninth Circuit, in addressing this issue, also had to determine the appropriateness of the collateral estoppel separable facts doctrine under the facts in the case.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Expert-Publications/The-New-Starker--A-Nonsimultaneous-Exchange-Expands-Section-1031-Collateral-Estoppel-Clarification/809/

Bifurcating The Relinquished Property
By: Marie Dias
Wikipedia encyclopedia defines Bifurcated as “to divide into separate parts or accounts”. In law, “the division of issues in a trial” and as a practical example the “forking of a river into distributaries”.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Expert-Publications/Bifurcating-The-Relinquished-Property/213/

IRC 1031 Tax Handbook
By: Asset Preservation Inc.
Asset Preservation, Inc. (API) has prepared The IRC Section1031 Tax Handbook to provide taxpayers and their advisors with useful information about §1031 tax deferred exchanges.Read More »
https://www.landcan.org/ctc-article/Like-Kind-Exchanges/Expert-Publications/IRC-1031-Tax-Handbook/861/

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4 Expert Publications articles were found for Like Kind Exchanges

Conserving Open Space= Tax Credits, Cash, and Like Kind Exchanges

The New Starker - A Nonsimultaneous Exchange Expands Section 1031/ Collateral Estoppel Clarification

Bifurcating The Relinquished Property

IRC 1031 Tax Handbook