ARTICLES - Tax - REVERSE EXCHANGES COME OF AGE - To provide taxpayers with guidance on certain like-kind exchanges, the IRS issued revenue procedure 2000-37 in September 2000. The ruling outlines the steps and requirements taxpayers must follow to complete a "parking exchange," a particular kind of section 1031 exchange.
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|Authors:||Raitz, Ronald L.; Raitz, Bridgette M.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 192.2001, 2, p. 57-66
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