1031 Exchanges - Larkin Hoffman

← Back to document page

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)

  Exchange, 1130, 1031 exchanges