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Reverse 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 artikel
The 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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