1031 Swap, Tax Deferred Property, Real Estate Investor, Facilitator, Starker, Tenants in Common, Accommodator

Ten Thirty One Tips

Types of Exchanges:

	Straight
	Reverse
	Improvement
	Personal Property Exchange

Calculate the Tax

Useful Links

Articles

Revenue Procedures

		IRS Rev Proc 2008-16
		Approves of Single member Limited partnership

Disaster Relief

		45 and 180 Day Extensions for Arkansas Counties
		45 and 180 Day Extensions for Colorado Counties
		45 and 180 Day Extensions for Georgia Counties
		45 and 180 Day Extensions for Iowa Counties
		45 and 180 Day Extensions for Kentucky Counties
		45 and 180 Day Extensions for Mississippi Counties
		45 and 180 Day Extensions for Missouri Counties
		45 and 180 Day Extensions for Oklahoma County

Recent Regulations

		Nevada Legislation
		Regulation of Georgia State Chartered Banks Acting as QI's
		PLR 200718028
		PLR 200807005 Approves of "Single Member Limited Partnership" as a Disregarded Entity

General News

		The 411 on 1031 Exchanges article by Shelley Hengesh

Useful Links

www.1031.org

www.1031ces.org

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IRS Forms

Form 8824 � IRS Form for reporting like kind exchanges

Schedule E �IRS Form for reporting supplemental income and loss

Form 4797 � IRS Form for reporting sale of business property

FIRPTA Forms

To maximize the benefits of your 1031 exchange, we recommend that you work closely with our staff and in conjunction with your tax and legal representatives.