Patent on Combined Sections 1031 and 1033 Exchange

Federal Law:  This is a patent on a combined sections 1031 and 1033 exchange. The invention is a method of deferring taxes on real estate property by exchanging investment real estate property under IRS 1031 exchange rules for a real estate property...
Published on February 29, 2012

Section 1031 Like-kind Exchange Deedshare Patent - Fort Properties

Federal Law:  This is the section 1031 like-kind exchange deedshare patent
Published on March 06, 2011

Information on Lawsuits on Specific Tax Strategy Patents

Overview:  This page contains information on lawsuits concerning the SOGRAT and Fort Properties Section 1031 likekind exchange deedshare patents, as well as other information on specific tax strategy patents
Published on April 10, 2013

Interesting Specific Tax Strategy Patents and Patent Applications

Overview:  This page contains specific interesting tax strategy patents.
Published on July 09, 2012

Hot Topics in Like-kind Exchanges - December 12, 2006

Presentation:  Powerpoint presentation from Ernst & Young’s Retreat for Tax Directors of Proprietary Health Care Companies. Provided is information on Section 1031 such as general rules, computation of gain & basis, the exchange requirement, qualified intermediary, like-kind real estate, the 45-day identification requirement, and other related issues
Published on April 05, 2012

Reportable Transaction Rules Updated for Certain Losses

News:  Rev. Proc. 2013-11 provides that certain losses are not taken into account in determining whether a transaction is a reportable transaction.
Published on December 07, 2012