The Resource Taxfree exchanges under Section 1031, Howard J. Levine

Taxfree exchanges under Section 1031, Howard J. Levine

Label
Taxfree exchanges under Section 1031
Title
Taxfree exchanges under Section 1031
Statement of responsibility
Howard J. Levine
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... analyzes the nontaxable exchange provisions of [section] 1031 of the Internal Revenue Code. The Portfolio's analysis of [section] 1031 includes a discussion of the types of property that do and do not qualify for nonrecognition treatment; the concepts of "like-kind," "boot" and "exchange"; the deferred exchange rules; the rules relating to the allocation of boot; and the determination of the basis and holding period of properties received in such exchanges. The Portfolio also discusses the problems involved in sale and leaseback transactions, multi-party exchanges, multi-asset exchanges, and reverse exchanges
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Levine, Howard J
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 567-5th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
567-5th
http://library.link/vocab/subjectName
Property tax
Label
Taxfree exchanges under Section 1031, Howard J. Levine
Instantiates
Publication
Note
  • Published: Washington, D.C., -<Sept. 2007>
  • Title from title screen (viewed July 21, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Statutory requirements -- Excluded property -- Special problems relating to partnerships and co-ownerships -- Multi-party exchanges -- Delayed (forward) exchanges -- Reverse exchanges -- Sale-leaseback transaction -- Boot -- Basis -- Holding periods -- Disregarded entities -- Depreciation recapture -- Relation to other code sections -- Reporting requirements -- State taxation of like-kind exchanges -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60385303
System details
Mode of access: World Wide Web
Label
Taxfree exchanges under Section 1031, Howard J. Levine
Publication
Note
  • Published: Washington, D.C., -<Sept. 2007>
  • Title from title screen (viewed July 21, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Statutory requirements -- Excluded property -- Special problems relating to partnerships and co-ownerships -- Multi-party exchanges -- Delayed (forward) exchanges -- Reverse exchanges -- Sale-leaseback transaction -- Boot -- Basis -- Holding periods -- Disregarded entities -- Depreciation recapture -- Relation to other code sections -- Reporting requirements -- State taxation of like-kind exchanges -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60385303
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
Processing Feedback ...