September 28, 2016
Summary of Exelon Corp v. Comm. 147 TC No. 9
The taxpayer was not entitled to rely upon the tax opinions provided by counsel because the taxpayer should have known that the tax opinions relied on an appraisal that was substantially flawed .
September 23, 2016
Land Groups Write Sec. Hillary Clinton on Real Estate Like-Kind Exchanges
Twenty-Six Groups Sign Letter Supporting Like-Kind Exchange Preservation
September 15, 2016
Reporting and Paying Tax on U.S. Real Property Interests
he disposition of a U.S. real property interest by a foreign person (transferor) is subject to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) income tax withholding.
August 17, 2016
Executive summary: Trucking fleet owners guide to improving business value
Understanding recent technological and IRS Section 1031 changes.
August 10, 2016
Like-Kind Exchanges are a Model for All Capital Gains
In the perfect world, income from capital gains would not be taxed at all.
August 2, 2016
Letter to House Ways and Means Cmte: Exchange Transactions are a Catalyst for Economic Activity
Turnover of Assets is Key to Economic Activity, says LKE Coalition Letter to House Ways and Means
June 28, 2016
Five Takeaways From the House GOP Tax Plan
Under the new plan, capital expenses get deducted immediately and foreign sales aren't taxed at all.
June 9, 2016
Repeal of IRC Section 1031 Would Cause Decrease in Real Estate Values
Like-kind exchanges (LKE) feature prominently in NAR members’ real estate transactions, as well as their clients.