The service stated that where, under state law, water rights are real property rights, the exchange of perpetual water rights for a fee interest in land constitutes a nontaxable exchange of property of like-kind within the meaning of section 1031, provided section 1031's requirements as to ...
Additionally, certain types of property transactions may require the filing of specific sections of Form 4797. For example, if a taxpayer has exchanged property under Section 1031 of the Internal Revenue Code, they may need to complete Section C of Form 4797 to report the like-kind exchange. I...
To complete the filing process, you must order blank copies ofIRS Form 1099-SandIRS Form 1096. These forms need to be printed with a very specific type of paper and ink, and while it's possible to reproduce these documents from home, it's a lot easier just to order them from the IRS...
这些复杂情况是您在进行 1031 交换时需要专业帮助的原因。 1031规则的变化 在2017 年 12 月减税和就业法案 (TCJA) 通过之前,一些个人财产的交换——例如特许经营许可证、飞机和设备——有资格进行 1031 交换。 现在只有第 1031 条定义的不动产(或房地产)才有资格。 然而,值得注意的是,TCJA 对某些有形个人财产...
If an exchange would be within the provisions of subsection (a), of section 1035(a), of section 1036(a), or of section 1037(a), if it were not for the fact that the property received in exchange consists not only of property permitted by such provisions to be received without the ...
Slavery, peonage, or compulsory labor for debts; all of which are prohibited by the 13th Amendment." If the government takes a portion of your labor by withholding money you rightfully earned to provide for you and your family, isn't that a form of slavery and a violation of the 13th ...
Parr, Jason J