1031 Resources

IRS Library & Sample Forms

In addition to general information about Section 1031 and its Regulations, it is important to understand specific issues and strategies involved in certain exchanges.

• Click to view presentations on Section 1031 Like-Kind Exchanges

In this section, we provide insight to such issues and strategies. Please check back regularly as we are continually updating and adding to this section.

• IRC Section 1031
• Safe Harbor Regulations
• Rev Proc. 2000-37 (Safe Harbor Reverse Exchanges)
• Rev. Proc. 2002-22 (Tenant in-common)
• Rev. Proc. 2004-51 (Improvement Exchanges)
• Rev. Proc. 2005-14 (Exchanges and Principal Residence)
• PLR 200251008 (Improvement Exchanges)
• PLR 201220012 (Related Party Exchanges)
• PLR 201216007 (Related Party Exchanges)
• PLR 201242003 (Multiple Party QEAA)

Sample Forms

• IRS Form 8824
• IRS Form 8824 Instructions
• LKE Cooperation Clauses

Advanced Topics

• Are Safe-Harbor Reverse Exchanges Obsolete?
• Tax Management Real Estate Journal
• Program Exchanges
• Cell Tower Exchanges
• A Railroad Program Exchange Derailed
• Depreciation Following Changes In Use
• New Revenue Procedure Modifies Rules for Safe Harbor Reverse Exchanges
• Parking and Tenant Service Income
• Upcoming 1031 Guidance Projects
• Exchanges Involving Trusts
• Exchanges When a Partner Wants Out
• Disaster Relief for 1031 Exchanges
• Related Party Exchange Ruling
• Section 1031 and Estate Planning
• Acquiring Partnership Interest as Replacement Property
• Financing Property in a Reverse Exchange
• Security of Funds

Business Links

Real Estate

• National Association of Real Estate Investment Trusts
• National Association of Industrial & Office Properties
• National Multi-Housing Council
• International Council of Shopping Centers

Aircraft

• National Aircraft Resale Association
• National Business Aviation Association, Inc.

Oil & Gas

• RigZone.com - Industry News
• Council of Petroleum Accountants Societies

Financial

• Fed Funds Rate

News

• Commercial Property News
• GlobeSt.com

Federal & Tax Websites

• Internal Revenue Service
• State Tax Links