Breaking news regarding IRC 1031 can be found below when applicable
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Free STEC Related Newsletter Articles from
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Taxpayers Win 1031 Construction / Reverse Outside of Safe Harbors
This case the perfect example of why STEC concentrates on safe harbor exchanges.
Internal Revenue Code Section 721 Exchanges (UPREITS)
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
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.
Asked Questions - 1031 Exchanges (August 2004)
What you think you know, what you know you should know, and what you wish you knew.
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.
1031 Exchanges of Conservation Easements (December
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.
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
A discussion by example regarding IRS Private Letter Ruling 9926045.
Seller Carry-Back Financing
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.)
Leasehold Interests (December 1998)
Excellent §1031 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"
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"
This is another article taken from the lecture materials presented by Asset Preservation and Statewide Title concerning like-kind exchanges.
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.
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.
Property Construction (November 1996)
An outline of what guidelines must be followed for construction of replacement property.
Examples Of "Boot Netting" Rules
Four rules are given along with specific examples.
Deferred Exchanges - Selected Issues (August 1996)
Identification and exchange periods; alternative and multiple properties.