Rappaport, Matthew E.
The proposed Section 1031 regulations after the TCJA a job well done by the IRS / Matthew E. Rappaport .-- , 2020
Disponible también en formato electrónico.
Resumen.
The Tax Cuts and Jobs Act of 2017 revised Section 1031 by restricting the class of assets eligible for like-kind exchange treatment to real property. The legislative change raised two major issues: the definition of real property for Section 1031 purposes, and the treatment of personal property that is incidental to real property. On June 12, 2020, the IRS proposed regulations under Section 1031 and did stellar work addressing both issues. Taxpayers will still require careful tax planning for like-kind exchanges, but advisors
can look to these regulations for clear, practical guidance when analyzing tough fact patterns.
PROPIEDAD INMOBILIARIA
TRANSMISION DE BIENES
COMPRAVENTA
IMPUESTOS
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115v. 38, n. 1, Fall 2020, p. 75-82
The proposed Section 1031 regulations after the TCJA a job well done by the IRS / Matthew E. Rappaport .-- , 2020
Disponible también en formato electrónico.
Resumen.
The Tax Cuts and Jobs Act of 2017 revised Section 1031 by restricting the class of assets eligible for like-kind exchange treatment to real property. The legislative change raised two major issues: the definition of real property for Section 1031 purposes, and the treatment of personal property that is incidental to real property. On June 12, 2020, the IRS proposed regulations under Section 1031 and did stellar work addressing both issues. Taxpayers will still require careful tax planning for like-kind exchanges, but advisors
can look to these regulations for clear, practical guidance when analyzing tough fact patterns.
PROPIEDAD INMOBILIARIA
TRANSMISION DE BIENES
COMPRAVENTA
IMPUESTOS
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115v. 38, n. 1, Fall 2020, p. 75-82