News
Breaking news regarding IRC 1031 can be found below when applicable
You may read articles from our old 1031 XChange Newsletter Here
Free STEC Related Newsletter Articles from
The Statewide Title Newsletter and Legal Memorandum
You can search the entire archive Here.
Taxpayers Win 1031 Construction / Reverse Outside of Safe Harbors
(November 2016)
This case the perfect example of why STEC concentrates on safe harbor exchanges.
Internal Revenue Code Section 721 Exchanges (UPREITS)
(June 2016)
Real estate investors are asking whether they can do an Internal Revenue Code
Section 1031 exchange of the relinquished property proceeds into a Real Estate Investment Trust (REIT) as replacement property.
TIC's...Do They Bite? Real Estate Considerations in Tax Deferred Transactions
(May 2006)
Properly structured TIC investments provide significant benefits, including preserving the
ability to acquire or dispose of these properties as part of a Section 1031 tax-deferred exchange
when replacement property choices are limited or active property management is undesirable.
Frequently
Asked Questions - 1031 Exchanges (August 2004)
What you think you know, what you know you should
know, and what you wish you knew.
Related
Party 1031 Exchanges (January 2003)
Related party transactions bear the most restricted exchange
limitations under Section 1031 of the Internal Revenue Code. A
discussion of Section 1031( f ) and what it means to be a related party.
Section
1031 Exchanges of Conservation Easements (December
2002)
With increasing frequency, the question arises as to whether a
landowner may structure the conveyance of a conservation easement as a
like kind exchange for tax purposes.
Tenancy
in Common vs. Partnership (April 2002)
The Internal Revenue Service released Revenue Procedure 2002-22 on
March 19, 2002. This procedure has been long awaited by taxpayers
and exchange professionals concerned with tax deferred exchanges
involving ownership of an interest in real property that is held, or
will be held, as tenants in common.
IRS Sec. 1031 Reverse Exchanges - State
of Grace or Sea of Confusion (May 2001)
Examples and important guidelines to help you
avoid the possible problems that could arise in a 1031 reverse exchange.
IRS Issues Sec. 1031 Reverse
Exchange Rules (October 2000)
On September 15, 2000 the Internal Revenue Service released Revenue
Procedure 2000-37 providing safe harbor guidelines for treatment of
reverse exchanges under Section 1031 of the Internal Revenue Code.
1031 Exchange Information
(May 2000)
A discussion by example regarding IRS Private
Letter Ruling 9926045.
Seller Carry-Back Financing
(February 2000)
A discussion of various options available in a
section 1031 exchange. (This article is re-printed with the compliments
of Asset Preservation, Inc. (API), a subsidiary of Stewart Title located
in Granite Bay, California.)
Net
Leasehold Interests (December 1998)
Excellent ยง1031 Replacement Property Opportunities - Article by Asset
Preservation, Inc.
The Basic Exchange Reviewed (July 1998)
Then-recent cases and revenue rulings.
The "1031 Tax Deferred Exchange"
(March 1998)
Special rules for identification and receipt of replacement property
to be produced. (This is the final article taken from the
lecture materials presented by Asset Preservation and Statewide Title
concerning like-kind exchanges.)
The "1031 Tax Deferred Exchange"
(January 1998)
This is another article taken from the lecture materials presented by
Asset Preservation and Statewide Title concerning like-kind exchanges.
Treatment
of Deferred Exchanges (October 1997)
This is the first article taken from the lecture materials presented
by Asset Preservation and Statewide Title concerning like-kind
exchanges. By Javier G. Vande Steet, CEO of Asset Preservation, Inc.
Beck
v. Beck -Adverse Possession(September 1997)
Beck v. Beck 125 N.C.App. 402, 481 S.E.2d 317 (1997) is a recent case
that gives further guidance as to what acts constitute ouster of a
tenant in common.
Replacement
Property Construction (November 1996)
An outline of what guidelines must be followed for
construction of replacement property.
Examples Of "Boot Netting" Rules
(October 1996)
Four rules are given along with specific examples.
Tax
Deferred Exchanges - Selected Issues (August 1996)
Identification and exchange periods; alternative and multiple
properties.
