""... analyzes the nontaxable exchange provisions of [section] 1031 of the Internal Revenue Code. The Portfolio's analysis of [section] 1031 includes a discussion of the types of property that do and do not qualify for nonrecognition treatment; the concepts of "like-kind," "boot" and "exchange"; the deferred exchange rules; the rules relating to the allocation of boot; and the determination of the basis and holding period of properties received in such exchanges. The Portfolio also discusses the problems involved in sale and leaseback transactions, multi-party exchanges, multi-asset exchanges, and reverse exchanges."
""... analyzes the nontaxable exchange provisions of [section] 1031 of the Internal Revenue Code. The portfolio's analysis of [section] 1031 includes a discussion of the types of property that do and do not qualify for nonrecognition treatment; the concepts of "like-kind," "boot" and "exchange" the deferred exchange rules; the rules relating to the allocation of boot; and the determination of the basis and holding period of properties received in such exchanges. The portfolio also discusses the problems involved in sale and leaseback transactions, multi-party exchanges, multi-asset exchanges, and reverse exchanges. ""
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