EXCHANGE SUBJECTS

    Exchange Basics (#2)
    Five Reasons to Exchange (#3)
    Calculating Capital Gain (#4)
    Intro to Delayed Exchanges (#5)
    §1031 Contract Language (#7)
    Exchange Terminology (#8)

EXCHANGE REQUIREMENTS

    Requirements For Full Deferral (#9)
    Exchange Equation (#10)
    Partial Exchanges (#11)

EXCHANGE VARIATIONS

    Simultaneous Exchange - Basics (#12)
    Simultaneous Exchanges-What Not to Do (#13)
    Stages of a Delayed Exchange (#14)
    Identification Rules (#15)
    G 6 Restrictions (#17)
    What Not To Do (#18)
    Multiple Properties (#19)
    Reverse Exchanges (#20)
    Reverse Comparisons (#21)
    Improvement Exchanges - Build or Improve (#22)
    Improvement Exchanges - Additional Requirements (#23)
  

LIKE-KIND PROPERTY ISSUES

    Like-Kind Property (#26)
    How Long to Hold (#27)
    Converting a Rental to a Residence (#29)
    Split Treatment Transactions (#30)
    Property Held for Sale (#31)
    Vacation Home Exchanges (#32)
    Leasehold Interests (#33)
    Tenants in Common – 1 of 2 Exploring Programs (#34)
    Tenants in Common – 2 of 2 Rev. Proc. 2002-22 (#35)
    Easements (#36)
    Personal Property Exchanges (#37)
    Oil, Gas & Mineral Rights (#38)
    Water Rights (#39)
    Farm and Ranches (#40)
    Timeshares and REITS (#41)
    Hotel Exchanges (#42)
    Like-Kind-Where Located (#71)

TAX LAW UPDATES

    2002 Primary Residence Update 9030 (#45)
    2003 CA Withholding Law (#46)
    Principal Resi-5 Yr Holding Period (#79)

ADDITIONAL 1031 EXCHANGE ISSUES

    Seller Financing (#48)
    Partnerships And 1031 Exchanges (#49)
    Closing Costs (#50)
    Refinancing (#51)
    Closing Exchanges (#52)
    Exchange Entities (#53)
    Holding Title to Real Property (#54)
    Related Party – 1 of 3 - Caution Needed (#56)
    Related Party – 2 of 3 - Rev. Rul. 2002-83 (#57)
    Related Party – 3 of 3 - Teruya & PLR 2004-40002 (#86)
    Preconstruction Sales (#59)
    Are Your Stocks Sinking? (#62)
    Security of Funds (#63)
    1031 Tax Filing Requirements (#64)
    Taxing Thoughts (#66)
    Replacement Property Calculation (#66)
    FIRPTA Withholding Rules (#70)
    Audit (#72)
    Identify Within 45 Days(#74)
    State Tax Withholding (#76)
    Parking Arrangements - Rev. Proc. 2004-51 (#78)
    Disregarded Entity Issues (#81)
    Converting a Residence to a Rental - R. P. 2005-14 (#84)


CLICK HERE: Links to Published Tenant in Common Articles

Suggested Books on 1031 Exchanges

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