1031 Exchanges - Larkin Hoffman
CHAPTER 14: 1031 exchanges Paul J. Linstroth Larkin Hoffman Daly & Lindgren, Ltd. Bloomington, Minnesota TABLE OF CONTENTS. GENERAL ........................................ ........................................ ........................................ .......................14-1. PROPERTY QUALIFYING FOR 1031 TREATMENT ........................................ ........................14-2. A. Specific Properties Not Qualifying Under 1031 ........................................ ..................................14-2. B. Partnership Interests ........................................ ........................................ ........................................ .......14-2. C. Purpose for Holding ........................................ ........................................ ........................................ .........14-3. D. E. Examples of Properties Qualifying for 1031 Treatment ........................................ ......................14-4. F. Examples of Properties Not Qualifying.
14-3 CHAPTER 14 – 1031 EXCHANGES § 14.2 – PROPERTY QUALIFYING FOR § 1031 TREATMENT The exchange of membership interests in limited liability companies with two or more members, which are treated as partnerships for tax purposes, also would fall within the exclusion of I.R.C. § 1031(a)
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