Like-Kind Exchanges - Real Estate Tax Tips  ... loss is recognized under Internal Revenue Code Section 1031. If, as part of the exchange, you also ... is not recognized. Section 1031 does not apply to exchanges of inventory, stocks ... http://www.irs.gov/businesses/small/industries/article/ 0,,id=98491,00.html - 13.5KB	22 Sep 08 Highlight Term(s)

Like-Kind Exchanges Under IRC Code Section 1031  ... Exchanges Under IRC Code Section 1031 ... time of sale. IRC Section 1031 provides an exception and allows ... are specifically excluded from Section 1031 treatment. Section 1031 does not apply to exchanges ... http://www.irs.gov/newsroom/article/0,,id=179801,00.html - 21.7KB	05 Mar 08 Highlight Term(s)

Coordinated Issue Paper Media Industry - Like-Kind Exchanges Involving Federal ..  ... Federal Communications Commission Licenses UIL: 1031.02-00 ... the nonrecognition rules under section 1031 of the Internal Revenue Code ... the FCC license under section 1031. ... http://www.irs.gov/businesses/article/0,,id=139358,00.html - 37.5KB	31 Mar 09 Highlight Term(s)

Internal Revenue Bulletin - September 20, 2004 - REG-116265-04  ... of Personal Property Under Section 1031(a) Regulations ... class for purposes of section 1031 of the Internal Revenue Code ... Part 1 relating to section 1031(a)(1).The temporary regulations ... http://www.irs.gov/irb/2004-38_IRB/ar15.html - 28.5KB	14 Dec 09 Highlight Term(s)

Internal Revenue Bulletin - August 16, 2004 - Rev. Proc. 2004-51  ... 01 Section 1031(a) provides that no gain ... 02 Section 1031(a)(3) allows taxpayers to ... deferred like-kind exchanges. Under § 1031(a)(3), property may be ... http://www.irs.gov/irb/2004-33_IRB/ar13.html - 26.8KB	14 Dec 09 Highlight Term(s)

Internal Revenue Bulletin - March 10, 2008 - Rev. Proc. 2008-16  ... for investment for purposes of § 1031 of the Internal Revenue Code ... 01 Section 1031(a) provides that no gain ... investment (replacement property). Under § 1.1031(a)-(1)(a)(1) of ... http://www.irs.gov/irb/2008-10_IRB/ar12.html - 28.1KB	14 Dec 09 Highlight Term(s)

Internal Revenue Bulletin - January 31, 2005 - Notice 2005-3  ... SPECIAL RELIEF FOR § 1031 TRANSACTIONS ... to taxpayers (transferors) involved in § 1031 like-kind exchange transactions affected ... below under SPECIAL RELIEF FOR § 1031 TRANSACTIONS to (1) expand the ... http://www.irs.gov/irb/2005-05_IRB/ar08.html - 32.4KB	14 Dec 09 Highlight Term(s)

Internal Revenue Bulletin - June 13, 2005 - T.D. 9202  ... of Personal Property under Section 1031(a) ... 1.1031(a)-2T [Removed] § ... 1.1031(j)-1 [Amended] ... http://www.irs.gov/irb/2005-24_IRB/ar08.html - 37.5KB	14 Dec 09 Highlight Term(s)

Instructions for Form 8824 (2009)  ... of a like kind, section 1031 provides that no gain or ... Section 1031 does not apply to exchanges ... certain other assets. See section 1031(a)(2). In addition, section ... http://www.irs.gov/instructions/i8824/ch01.html - 30.8KB	21 Jan 10 Highlight Term(s)

Internal Revenue Bulletin - August 20, 2007 - Rev. Proc. 2007-56  ... ISSUES SECTION 17. SPECIAL RULES FOR SECTION 1031 LIKE-KIND EXCHANGE TRANSACTIONS SECTION 18 ... but who are involved in a section 1031 like-kind exchange transaction and are entitled ... http://www.irs.gov/irb/2007-34_IRB/ar13.html - 237.0KB	15 Jan 10 Highlight Term(s)