A
agricultural conservation easement
anticipatory and post-exchange mortgaging
..
appreciated in value
B
backdated documents
Boot - Master Topic
..anticipatory and post-exchange mortgaging
..
..depreciation recapture
..figuring net
boot received
....mortgage
assumed less than given up
....mortgage
assumed more than given up
..gain from
boot, what kind
..installment
note as part of exchange
..liabilities assumed
..money received
..mortgage assumed
..net mortgage relief, figuring
..selling expenses paid
..unlike property given up
..unlike property received
C
classifications of real
estate
..held for investment
..held for personal use
..held
for sale to customers
..held for use in a trade or
business
..mixed classifications
constructive receipt
..avoid with
safe harbors
..explained
..failed to
avoid
cooperation clauses
..for purchase of replacement property
..for sale of relinquished property
D
direct deeding
E
earnest money
F
failed exchange
farms
..classification requirements
..conservation easement
..remainder interest
..used in trade or business
..water rights
fraud, backdated documents
G
H
I
identification time periods
..3-property
rule
..200 percent
rule
..alternative
and multiple properties
..fair market
value, figuring
..identification revoked
..incidental
property
..property
description
..receipt of
identified replacement property
..property to
be produced
identifying property
requirements
..how to
identify
..property
description
..property to
be produced
Installment
Sales - Master Topic
..boot, gain
from
..contract
price
..coordination with exchange
..creation of
installment note inside exchange
..exchange,
note a part of
..gross
profit
..IRS
illustrations
..note
treatment in exchange
..treasury decision 8535
..use to
balance equities
J
K
L
land
..business
use or investment use
..resale,
dealer property, held for
..treated same as building
..trust, land
like kind property
..agricultural
conservation easement
..dissimilar real estate
..examples
..foreign real estate
..land trust
..leaseholds
..options
..timberlands
..time holding considerations
..water rights
like-kind exchange
..do you
really want an exchange
..failed exchange
..must be
exchange
..what is an exchange
limited partnership
M
mortgages
..anticipatory and post-exchange mortgaging
..
..mortgage
assumed less than given up
..mortgage
assumed more than given up
..post-exchange
multiple properties
N
note
treatment in exchange
O
ordinary course of business
P
partnerships
..limited
..splitting up
..tenants in
common
personal property
..general
asset classes
..nonrecognition
rules
primarily for sale
Primary Residence - Master
Topic
..acquired in
1031 exchange
..condos
..converting
into rental
..co-ops
..depreciation taken on
..duplex
..exchange
treated as sale and purchase
..exclusion
of gain on sale
..primer
..renting
personal residence
..sale of land
..section 121
exclusion of gain
..tax
planning strategies
Q
Qualified Intermediaries - Master Topic
..agent exceptions,
agent of exchanger
..disqualified persons
..Finding Right
Intermediary
....caution for
principals
....fees
....track record
....real
estate agents
....real estate
background
....references
....support and help
Qualified Property - Master Topic
..business use, held for
..business
use or investment use
..dissimilar real estate
..excluded classifications
..foreign real estate
..four classifications
..inventories
..investment property, held for
..like-kind
..mixed classifications
..money
..multiple assets, exchanges of
..options, real estate
..partnership interests
..personal use, held for
..property to
be produced
..resale, held for
..resale, not held for
..stocks and bonds
..time holding considerations
..unlike kind property
..water rights
R
related parties
..defined
..exchanges between
..related party exceptions
relinquished property
defined
replacement property
defined
reverse exchanges
..different
time restrictions
..explained
S
Safe Harbors - Master Topic
..1-qualified intermediaries
..2-security and escrow agreements
..3-qualified escrow accounts and trusts
..4-interest and other growth factors
..agent of
exchanger
..avoiding
receipt of money
..cash
proceeds, questions and answers
..direct
deeding ok, example of
..escrow
account, qualified
..escrow
agreements
..explained
..finding
right qualified intermediary
..interest
factors
..letter of
credit
..related parties, definition
..security
agreements
..third party
guarantee
..trusts,
qualified
sale leasebacks as exchanges
sale activities related to
property
separate exchanges
spouses, transfers between
Starker tax case
step transaction doctrine
..explained
..pre-existing commitment
substance over form doctrine
..explained
..partnership
Special Issues Related to
Exchanges - Master Topic
..cooperation clause for purchase of replacement property
..cooperation clause for sale of relinquished property
..exchanging between related persons
..exchanging
multiple properties
..exchanging
personal property
..partnerships, splitting up
..sale leaseholds
as exchanges
..step transaction doctrine
..substance over form doctrine
..title considerations
..transfers between
spouses
Substituted Basis - Master
Topic
..figuring
..more than
one property received
..property
subject to mortgage
..when boot
is paid
..when boot
is received
T
Time Restrictions - Master
Topic
..fraudulently backdated documents
..exceptions
for marrieds
..identification and exchange periods
....3-property rule
....200 percent rule
identification,
how to identify
..alternative
and multiple properties
..incidental
property disregarded
..property
description
receipt of identified property
replacement
property to be produced
revoking the
identification
title considerations
..2-year
holding period
..exceptions
for marrieds
..exchanger dies
..general rule
..LLC
..related persons
trust, certificate of
U
V
Vacation Homes -
Master Topic
..holding
periods
..introduction
..rental
property
..use test
W
water rights
..perpetual rights
..sell to government
X
Y
Z
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