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Vesting Issues in a 1031 Exchange

For an exchange to satisfy IRC §1031, the taxpayer that will hold the title to the Replacement Property must be the same taxpayer that held title to the Relinquished Property. However, business considerations, liability issues, and lender … View more >>

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Multiple Property Exchanges – The Basics

IRC Section 1031 allows for the exchange of several properties into one or more replacement properties. Exchangers, however, need to be aware of the following rules that can make planning for such an exchange challenging: The 45-day … View more >>

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