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Tax Deferred Real Estate Exchanges, 1993

Edition: 4th
Author(s): Smith, Owen T.
ISBN10: 0471304018
ISBN13: 9780471304012
Format: Paperback
Pub. Date: 9/1/1993
Publisher(s): John Wiley & Sons (Sd)

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Like Kind Exhanges.

Investment Considerations in Exchanges.

Tax Considerations in Exchanges.

Property Held for ``Productive Use in Trade or Business'' or for ``Investment.'' Exchange Requirement.

Like Kind Requirement for Real Estate.

Balancing an Exchange with Boot.

Calculating Basis in Tax-Free Exchanges.

Dealing with Multiple Assets.

Deferred Exchanges.

Tax Deferred Exchanges of Personal Property.

Related Party Issues.

Environmental Concerns in Like Kind Exchanges.

Involuntary Conversion.

Sale of a Principal Residence.

Appendices.

Table of Cases.

Revenue Rulings.

Index.

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