000			01581nab a2200265 c 4500
999			_c143206 _d143206
003			ES-MaIEF
005			20220930184032.0
007			ta
008			201118t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aRappaport, Matthew E. _963609
245		4	_aThe proposed Section 1031 regulations after the TCJA _ba job well done by the IRS _c Matthew E. Rappaport
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe 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.
650		4	_948169 _aPROPIEDAD INMOBILIARIA
650		4	_948592 _aTRANSMISION DE BIENES
650		4	_940148 _aCOMPRAVENTA
650		4	_943197 _aIMPUESTOS
650		4	_aESTADOS UNIDOS _931101
773	0		_9163812 _oOP 235/2020/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 1, Fall 2020, p. 75-82
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3801-06-Rappaport-1031.pdf
942			_cART