Patent on Combined Sections 1031 and 1033 Exchange
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
This is the section 1031 like-kind exchange deedshare patent
Published on March 06, 2011
Information on Lawsuits on Specific Tax Strategy Patents
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
This page contains specific interesting tax strategy patents.
Published on June 25, 2013
Hot Topics in Like-kind Exchanges - December 12, 2006
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
IRS Issues Final Rules on Exceptions From REIT or RIC Built-in Gain Recognition
The IRS issued final regulations that provide guidance on the recognition of built-in gain in certain transfers of property from a C corporation to a RIC or REIT.
Published on August 01, 2013
Reportable Transaction Rules Updated for Certain Losses
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