(The following is an excerpt from our 1031 Advisor newsletter located here )
- PLR 200732012: Exchanges with Disregarded Entities. The IRS ruled that Like Kind Exchange transactions by disregarded LLCs will be attributed to their owner, including the sale of relinquished properties and the acquisition of the replacement properties.
- TD 9327, 72 Fed. Reg. 44338 (8/7/07): IRS issued final rules addressing corporate estimated tax payments under Section 6655. The effective dates for the final §6655 regulations were effective on August 7, 2007, and apply to tax years beginning after September 6, 2007.
