Please call or email us if there is other Section 1031 Exchange information that you would like, such as tax court cases, revenue rulings, or private letter rulings.  We would be pleased to search our resources and provide additional information for you.

Forward Exchanges

Forward 1031 Exchange Basic Rules

Notice - Exchange Period may be Shortened for Q4 Exchanges
 

Reverse Exchanges

IRS Revenue Procedure 2000-37 - Reverse Safe Harbor Exchange Guidelines

        IRS Revenue Procedure 2004-51 - Modifies Rev. Proc. 2000-37
 

Qualifying Property

Rev. Proc. 2008-16 - Establishes a Safe Harbor for both Relinquished and Replacement property to qualify for a Section 1031 Exchange.  Very helpful for exchanges of Second Homes and Vacation Properties.

Rev. Rul. 2002-83 - Acquiring Replacement Property from a Related Party may Disqualify an Exchange

Moore v. Commissioner - Vacation Homes with substantial personal use did not qualify for a Section 1031 Exchange
 

Principal Residences

IRS Section 121 - Exclusion of Gain from the Sale of a Principal Residence

IRS Rev. Proc. 2005-14 - Both Sections 121 and 1031 Apply to the Sale of  a Principal Residence    

IRS Rev. Proc. 2007-12 - Documentation Required on the Sale of a Principal Residence

Replacement Property - Real Estate - Tenancy in Common ('TICs')

Summary of Tenancy in Common Requirements

IRS Revenue Procedure 2002-22 - Guidelines for qualification as an Undivided Fractional Interest