Publication 544 Sales and Other Dispositions of Assets. Like-Kind Exchanges - Real Estate Tax Tips from the IRS. IRS Rental Property Publication. IRS Code Sections and Revenue Procedures. Reverse Exchanges Revenue Procedures 2000-37& 2004-51. Reverse Exchanges were recognized by the IRS in September of 2000, in Revenue Procedure 2000-37. Then, in 2004, the IRS issued a refinement. Useful Exchange Information Links. Federation of Exchange Accommodators (FEA). Bonded and Insured for your protection.
Reverse Exchange Services - Faq
Why exchange into long-term leases as 1031 Replacement Properties? A reverse exchange occurs when a taxpayer acquires a Replacement Property before disposing of their Relinquished Property. The IRS issued safe harbor guidelines for reverse exchanges on September 15th, 2000 in Revenue Procedure 2000-37. Compliance with the safe harbor guidelines creates a presumption that the transaction will qualify for 1031 tax-deferred exchange treatment. What are the benefits of using an exchange? The reverse exchange...