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

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