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exchanging real estate
Section 1031 Tax-Deferred Exchanges: The Good, The Bad, And The Proposed Remedy
Although Code §1031 has existed for many decades, there have also been a number of interesting issues to construe and interpret in the application of tax-deferred exchanges under Code §1031. The focus of this Note is to look to some of these issues and, in particular, to examine the basic structure of Code §1031, the advantages and disadvantages to the Section, and to suggest approaches to modify Code §1031 to eliminate some complexity and other troublesome areas concerned with the current application of Code §1031. Continue reading »