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Detail
ArtikelReverse Exchanges Come of Age  
Oleh: Raitz, Ronald L. ; Raitz, Bridgette M.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 192 no. 2 (Aug. 2001), page 57-79.
Topik: exchange rate; reverse; exchanges; age
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.13
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelThe long - standing debate is over. With the advent of revenue procedure 2000-37, the IRS has finally endorsed what are commonly called "reverse” exchanges on real estate and other investment property. Effective September 15, 2000, this pronouncement established a safe harbor for these types of IRC section 1031 tax - deferred exchanges and provided a relatively clear road map for CPAs to help clients execute them safely.
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