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Tax Deferred Real Estate Exchanges, 1993,9780471304012
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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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Table of Contents
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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