Transcription of 1031 Exchanges - Larkin Hoffman
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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 ..14-6. G. Mixed-Use Property ..14-6. NON-QUALIFYING PROPERTY GIVEN AND RECEIVED ..14-7. BASIS IN PROPERTY RECEIVED ..14-9. MULTI-PARTY Exchanges ..14-10. DEFERRED Exchanges .. 14-11. A. Background .. 14-11. B. Identification and Receipt Requirements .. 14-11. 1. 1031(a)(3) .. 14-11. 2. Regulations .. 14-11. C. Receipt of Money or Other Property/Constructive Receipt and Agency ..14-14. 1. Common Law ..14-14. 2. Regulations ..14-14. D. Other Open Issues.
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,
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