103 Talking 1031 Exchanges with William L. Exeter & Tax Deferred Sales

July 05, 2017 00:27:36
103 Talking 1031 Exchanges with William L. Exeter & Tax Deferred Sales
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103 Talking 1031 Exchanges with William L. Exeter & Tax Deferred Sales

Jul 05 2017 | 00:27:36

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Show Notes

Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), a taxpayer may defer recognition of capital gains and related Federal income tax liability on the exchange of certain types of property. In 1979, this treatment was expanded by the courts to include non-simultaneous sale and purchase of real estate, a process sometimes called a Starker exchange.

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