X hits on this document

Powerpoint document

CCH Federal Taxation Basic Principles Chapter 11 Property Transactions: Nonrecognition of Gains and ... - page 48 / 66

156 views

0 shares

0 downloads

0 comments

48 / 66

CCH Federal Taxation Basic Principles

48 of  66

Techniques involving leasehold interests, options to purchase, or qualified intermediaries may be used to avoid the reverse-Starker problem.

Rev. Proc. 2000-37 creates a safe harbor for certain post-September 14, 2000 reverse Starker transactions. This  involves “parking” the properties to be exchanged with an “exchange accommodation titleholder’ until a qualified exchange can occur.

Like-Kind Exchanges—Avoiding Reverse Starkers

Chapter 11, Exhibit 13d

Document info
Document views156
Page views158
Page last viewedTue Dec 06 17:31:26 UTC 2016
Pages66
Paragraphs719
Words5391

Comments