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Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)

Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031

Author: Nancy N. Grekin, J.D.

Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations.

Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law.

Topics covered include:

  • Types of Exchanges
  • Essential Elements of a Section 1031 Exchange
  • The Starker Case and the Evolution of Deferred Exchanges
  • Deferred Exchanges Under the Regulations
  • Tax Incidents of an Exchange: Exchange Value, Boot, Basis and Recapture of Depreciation
  • Mechanics and Documentation of Exchanges
  • Multiple Property Exchanges
  • Exchanges by Entities: Transfers of Exchange Property to and from Entities
  • Reverse Exchanges
  • Build-to-Suit Exchanges
  • Related Party Exchanges
  • Personal Property Exchanges
  • Reporting Code Section 1031 Exchanges

The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include:

  • Designated Property Exchange Agreement
  • Buyer-Accommodator Exchange Agreement
  • Assignment of Relinquished Property Contract
  • Direct Exchange Agreement
  • Build to Suit Exchange Agreement with Accommodator

240 pages

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U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide

If you would like more details about this product, or would like to order a copy online, please click here.




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Goldstein on Copyright, Third Edition

Consulted by more courts on the fundamental issue of copyrightability, Goldstein on Copyright has become the definitive tool for today's intellectual property practitioner. It gives you immediate, reliable access to expert guidance so critical in traversing new and unfamiliar copyright law territory. More than any resource in the field, it emphasizes emerging issues in information and entertainment technologies - to keep you on the cutting edge of copyright law.

From determining whether protection is possible to deciding whether there has been an infringement and analyzing all possible defenses and remedies, you will have the clear guidance you need to preserve your clients' IP rights in the new technological age.

There is only one place to turn for analysis of copyright's extension to emerging digital technologies; exhaustive coverage on the myriad new court decisions on copyright infringement of computer software; in-depth discussion of Lanham Act Section 43(a)'s revolutionary development; extensive treatment of secondary liability in online marketing environments; and a whole lot more.

Table of Contents:

  • Chapter 1: The Topography of Copyright
  • Chapter 2: Subject Matter
  • Chapter 3: Publication and Formalities
  • Chapter 4: Ownership
  • Chapter 5: Contracts, Conveyances and Termination of Transfers
  • Chapter 6: Copyright Term
  • Chapter 7: Exclusive Rights in Copyrighted Works
  • Chapter 8: Contributory Infringement and Vicarious Liability
  • Chapter 9: The Elements of Infringement
  • Chapter 10: Infringement of Rights in Literary, Visual, Musical, Factual and Functional Works
  • Chapter 11: Legal and Equitable Defenses
  • Chapter 12: Fair Use
  • Chapter 13: Injunctions, Ancillary and Declaratory Relief, Criminal Proceedings
  • Chapter 14: Monetary Awards
  • Chapter 15: Jurisdiction, Venue, Parties
  • Chapter 16: Pleadings, Proof and Trial Practice
  • Chapter 17: State and Federal Laws
  • Chapter 18: International Protection

If you would like more details about this product, or would like to order a copy online, please click here.




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Federal Income Taxation of Decedents, Estates and Trusts - CCH Tax Spotlight Series (U.S.)

Provides concise, plain-English coverage of fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Examples illustrating these rules are provided throughout

Among the subjects covered in this quick answer reference are:
- Decedent's last return
- Death of a partnership member
- Decedent's stock holdings
- Income tax return of estate or trust
- Grantor trusts
- Beneficiary's tax liability
- Bankruptcy estates
- Fiduciary duties and liabilities


If you would like more details about this product, or would like to order a copy online, please click here.




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Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)

At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due.

This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed.

Among the subjects covered in this quick answer reference are:

  • Decedent's last return
  • Death of a partnership member
  • Decedent's stock holdings
  • Income tax return of estate or trust
  • Grantor trusts
  • Beneficiary's tax liability
  • Bankruptcy estates
  • Fiduciary duties and liabilities
9780808038382  6" x 9"     240 pages

Related Products

Estate & Gift Tax Handbook (2014) (U.S.)
Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
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Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
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Archived Webinar - They Bought the Farm - Tax Benefits on Farm Transfers

It's often a very difficult decision for your client to make, when they must decide whether to transfer holdings in their farm or farm property. But the complexity doesn't end there. While that decision is being made, the advisors must step in and help to ensure that the transactions are arranged in the most tax efficient and practical manner. For those approaching any potential farm restructurings or sales, this webinar will be essential.

This archive webinar covers a comprehensive look at the preferential tax treatment that transfers of qualifying farms or farm property can enjoy on passing to the next generation or on the sale to outside parties. This includes an overview of the capital gains exemption available for the sale of qualifying farm property shares and partnership interests, and rollovers to certain family members (both inter vivos and on death). While similarities do exist with among these transfers, there are traps and nuances that practitioners must be aware of to ensure their transactions qualify for beneficial tax treatment desired.

More specifically, for each of the above types of transfers, this archived webinar will explore:

  • What property qualifies for the treatment?
  • Who is entitled to the preferential tax benefit?
  • What does farming mean in these contexts?
    • What is the business of farming for tax purposes?
    • What is being "actively engaged on a regular and continuous basis"?
    • Who must farm the property?
    • When must farming activity take place?
    • How much of the property must be used in farming?
  • What are the common things farms may do to fall offside?
  • Putting it all together - a compare & contrast with examples
  • Bonus Issue (time permitting) - Craig vs. the Queen - restricted farm losses

Note: This webinar took place on October 1, 2013.

If you would like more details about this product, or would like to order a copy online, please click here.




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Düşünceler işler, 2004-2018: Thought works, 2004-2018 / Nevzat Sayın

Rotch Library - NA1373.S39 D87 2019




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By-right, by-design: housing development versus housing design in Los Angeles / Liz Falletta

Rotch Library - NA7238.L6 F35 2019




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Curve: possibilities and problems with deviating from the straight in architecture / Simon Unwin

Rotch Library - NA2750.U584 2019




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[ASAP] Revisiting the Palladium-Catalyzed Carbonylation of Allyl Alcohol: Mechanistic Insight and Improved Catalytic Efficiency

Organometallics
DOI: 10.1021/acs.organomet.0c00117




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Saurashtra on edge over infection due to influx

The district administration in Saurashtra is jittery fearing import of coronavirus cases into the district with the permission for intrastate travel granted by the state government. Jamnagar, which had only one Covid case till now reported five new cases in the past one week.




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Eight held for hunting nilgai in Chhota Udepur

Eight persons from Bhumaswada village in Chhota Udepur district were arrested on Friday for poaching a nilgai on April 21. The kingpin father-son duo was already nabbed on May 6.




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Photocatalyst-free visible light promoted E → Z isomerization of alkenes

Green Chem., 2020, Advance Article
DOI: 10.1039/C9GC04303A, Communication
Jianbin Xu, Na Liu, Haiping Lv, Chixian He, Zining Liu, Xianfu Shen, Feixiang Cheng, Baomin Fan
A photocatalyst-free, simple and green method of visible light driven photocatalytic E to Z isomerization of alkenes has been developed.
To cite this article before page numbers are assigned, use the DOI form of citation above.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Solvent-free hydrogenation of levulinic acid to γ-valerolactone using a Shvo catalyst precursor: optimization, thermodynamic insights, and life cycle assessment

Green Chem., 2020, 22,2443-2458
DOI: 10.1039/C9GC02088H, Paper
Open Access
  This article is licensed under a Creative Commons Attribution 3.0 Unported Licence.
Christian A. M. R. van Slagmaat, Marie A. F. Delgove, Jules Stouten, Lukas Morick, Yvonne van der Meer, Katrien V. Bernaerts, Stefaan M. A. De Wildeman
We studied the solvent-free hydrogenation of levulinic acid to γ-valerolactone with the Shvo catalyst involving comparative catalysis, DFT, and LCA.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Insights into pressure tunable reaction rates for electrochemical reduction of CO2 in organic electrolytes

Green Chem., 2020, 22,2434-2442
DOI: 10.1039/D0GC00013B, Paper
Charles I. Shaughnessy, David J. Sconyers, Hyun-Jin Lee, Bala Subramaniam, James D. Blakemore, Kevin C. Leonard
Modeling and simulation reveal the mechanistic basis for the pressure-tunable rates of CO2 reduction at elevated pressures of CO2.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Novel insights into biomass delignification with acidic deep eutectic solvents: a mechanistic study of β-O-4 ether bond cleavage and the role of the halide counterion in the catalytic performance

Green Chem., 2020, 22,2474-2487
DOI: 10.1039/C9GC02569C, Paper
André M. da Costa Lopes, José R. B. Gomes, João A. P. Coutinho, Armando J. D. Silvestre
The potentiality of acidic deep eutectic solvents for β-O-4 ether bond cleavage is herein demonstrated from a mechanistic point of view.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Synthesis of bioderived polycarbonates with adjustable molecular weights catalyzed by phenolic-derived ionic liquids

Green Chem., 2020, 22,2488-2497
DOI: 10.1039/D0GC00493F, Paper
Wei Qian, Lei Liu, Zengliang Zhang, Qian Su, Weizhen Zhao, Weiguo Cheng, Li Dong, Zifeng Yang, Ruibing Bai, Fei Xu, Yanqiang Zhang, Suojiang Zhang
Phenolic ionic liquid structure can be designed readily to control the molecular weight of isosorbide-derived polycarbonates.
The content of this RSS Feed (c) The Royal Society of Chemistry




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A non-phosgene process for bioderived polycarbonate with high molecular weight and advanced property profile synthesized using amino acid ionic liquids as catalysts

Green Chem., 2020, 22,2534-2542
DOI: 10.1039/D0GC00265H, Paper
Zhencai Zhang, Fei Xu, Yaqin Zhang, Chenhao Li, Hongyan He, Zifeng Yang, Zengxi Li
Bio-based polycarbonate with high molecular weight and advanced property profile was synthesized using amino acid ionic liquids as catalysts.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Visible-light-induced photocatalyst-free C-3 functionalization of indoles with diethyl bromomalonate

Green Chem., 2020, 22,2543-2548
DOI: 10.1039/D0GC00292E, Paper
Guangmiao Gu, Mengmeng Huang, Jung Keun Kim, Jianye Zhang, Yabo Li, Yangjie Wu
A visible-light-induced and XB-promoted green approach to construct α-indolyl diethyl malonates was developed.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Visible Light-Induced Aerobic Oxidation of Diarylalkynes to -Diketones Catalyzed by Copper-superoxo at Room Temperature

Green Chem., 2020, Accepted Manuscript
DOI: 10.1039/D0GC00975J, Communication
Vaibhav Pramod Charpe, Arunachalam Sagadevan, Kuo Chu Hwang
We have developed the visible light induced simple copper(II) chloride catalyzed the oxidation of diarylacetylenes to -diketones by molecular oxygen at room temperature. The in-situ generated copper(II)-superoxo complex is a...
The content of this RSS Feed (c) The Royal Society of Chemistry




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Visible-light-promoted oxidative desulphurisation: a strategy for the preparation of unsymmetrical ureas from isothiocyanates and amines using molecular oxygen

Green Chem., 2020, Advance Article
DOI: 10.1039/D0GC00070A, Paper
Ziyu Gan, Guoqing Li, Qiuli Yan, Weiseng Deng, Yuan-Ye Jiang, Daoshan Yang
A green and efficient visible-light promoted oxidative desulphurisation protocol has been proposed for the construction of unsymmetrical ureas under mild conditions with broad substrate scope and good functional group tolerance.
To cite this article before page numbers are assigned, use the DOI form of citation above.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Degradation of poly(ethylene terephthalate) catalyzed by metal-free choline-based ionic liquids

Green Chem., 2020, Advance Article
DOI: 10.1039/D0GC00327A, Paper
Yachan Liu, Xiaoqian Yao, Haoyu Yao, Qing Zhou, Jiayu Xin, Xingmei Lu, Suojiang Zhang
Glycolysis of PET is a prospective way for degradation of PET to its monomer bis(hydroxyethyl)terephthalate (BHET) which can be polymerized again to form new qualified PET materials, and hence provides possibilities for a permanent loop recycling.
To cite this article before page numbers are assigned, use the DOI form of citation above.
The content of this RSS Feed (c) The Royal Society of Chemistry




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One-step catalytic amination of naphthalene to naphthylamine with exceptional yield

Green Chem., 2020, Advance Article
DOI: 10.1039/D0GC00633E, Communication
Fang Hao, Xin Wang, Linfang Huang, Wei Xiong, Pingle Liu, Hean Luo
This is the first time to synthesize naphthylamine from one-step naphthalene amination by vanadium catalysts with high yield under mild condition. It could obtain ∼70% yield of naphthylamine, with major product of valuable 1,5-diaminonaphthalene.
To cite this article before page numbers are assigned, use the DOI form of citation above.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Achieving visible light-driven hydrogen evolution at positive bias with a hybrid copper–iron oxide|TiO2-cobaloxime photocathode

Green Chem., 2020, Advance Article
DOI: 10.1039/D0GC00979B, Paper
C. Tapia, E. Bellet-Amalric, D. Aldakov, F. Boudoire, K. Sivula, L. Cagnon, V. Artero
H2 is an environmentally-friendly fuel that would allow for a circular economy but its sustainable production from solar energy and water using stable, efficient and scalable Earth-abundant materials, remains a challenge.
To cite this article before page numbers are assigned, use the DOI form of citation above.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Yb(OTf)3 and Visible Light Relay Catalyzed [3+2] Cycloaddition/[3,3]-Rearrangement/[4+2] Cycloaddition in One Pot to Prepare Oxazonine-Fused Endoperoxides

Green Chem., 2020, Accepted Manuscript
DOI: 10.1039/D0GC00929F, Paper
Xiao-Pan Ma, Cai-Mei Nong, Yu-Feng Liang, Pei-Pei Xu, Xiu-Yun GUO, Cui Liang, Chengxue Pan, Gui-Fa SU, Dong-Liang Mo
We report a relay catalysis for the highly stereoselective synthesis of densely substituted oxazonine-fused endoperoxides in good yields. This domino reaction is based on a Yb(OTf)3 and visible light promoted...
The content of this RSS Feed (c) The Royal Society of Chemistry




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A safe and compact flow platform for the neutralization of a mustard gas simulant with air and light

Green Chem., 2020, Advance Article
DOI: 10.1039/D0GC01142H, Communication
Noémie Emmanuel, Pauline Bianchi, Julien Legros, Jean-Christophe M. Monbaliu
Intensified chemical neutralization of a chemical warfare agent simulant CEES with air and light under continuous flow conditions.
To cite this article before page numbers are assigned, use the DOI form of citation above.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Photoreforming of food waste into value-added products over visible-light-absorbing catalysts

Green Chem., 2020, Advance Article
DOI: 10.1039/D0GC01240H, Paper
Open Access
  This article is licensed under a Creative Commons Attribution 3.0 Unported Licence.
Taylor Uekert, Florian Dorchies, Christian M. Pichler, Erwin Reisner
Food and mixed wastes are converted into H2 and organics over CdS and carbon nitride photocatalysts.
To cite this article before page numbers are assigned, use the DOI form of citation above.
The content of this RSS Feed (c) The Royal Society of Chemistry




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Human Rights Policy in Ontario

Human Rights Policy in Ontario is a compendium of policy papers and guidelines produced by the Ontario Human Rights Commission in partnership with CCH Canadian Limited. As an interpretive guide to human rights law in Ontario, it will be an indispensable tool for human rights practitioners, human resource specialists and legal professionals. This publication, says the OHRC's Chief Commissioner Keith Norton, is intended to assist everyone in creating an environment where human rights are respected and promoted.

Human Rights Policy in Ontario features the OHRC's new (2000) Policy and Guidelines on Disability and the Duty to Accommodate, as well as updated versions of other policies, including those on drug and alcohol testing, pregnancy, gender identity and sexual orientation. It also reproduces the full text of the Ontario Human Rights Code.

Topics covered:

  • Policies and guidelines
  • Religion
  • Gender identity
  • Sexual harassment
  • Language, pregnancy, and medical discrimination
  • Drug and alcohol testing
  • Height and weight requirements
  • Racial jokes
  • Disability and duty to accommodate
  • Special programs
  • Human rights complaints
  • Ontario Human Rights Code and regulations

If you would like more details about this product, or would like to order a copy online, please click here.




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Focus on Canadian Employment And Equality Rights

Staying up-to-date on the most recent cases, laws, and other current issues in the areas of employment, equality, and human rights is essential to keep you or your company from becoming entangled in costly employment-related disputes. Focus on Canadian Employment and Equality Rights newsletter helps employers and HR practitioners stay compliant and avoid such conflicts. It provides reviews and analysis from various experts on the most topical issues in the areas of employment, equality, and human rights. Practical features such as case notes, legislative updates, Question and Answer, and Did You Know? offer valuable insights on a wide range of topics, such as workplace diversity and accommodation, employment agreements, absenteeism, sexual harassment, termination, constructive dismissal, drug and alcohol testing, privacy rights, and pay equity, to name a few.

Features include:

  • Lead Article – Expert analysis and valuable commentary on topical issues 
  • Question & Answer – Relevant compliance facts that employers need to know 
  • Case Notes – Expert summary and analysis of actual workplace situations from recent court, board, and tribunal decisions, with insightful practical application information
  • Quotable – A thought-provoking excerpt from a case featured in the issue
  • Legislative Alert – Comprehensive updates on recent changes to relevant laws
  • Initiatives & Events– Significant government initiatives, upcoming seminars and conferences on employment and human rights issues, and helpful government publications
  • Did You Know? – Useful tips, information, and pointers to online tools available to help employers

Benefits include: 

  • Encourages you, the employer, to be proactive rather than reactive in the workplace and helps to keep you out of potentially costly litigation. For example, you're provided with professional practical information from employment experts to help avoid and prevent discrimination in the workplace, inadequate accommodation, wrongful dismissal, and other employment-related problems.

Updated monthly.

If you would like more details about this product, or would like to order a copy online, please click here.




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The eight roles of the medical teacher : the purpose and functions of a teacher in the healthcare professions / Ronald M. Harden, Pat Lilley ; foreword by John Norcini

Harden, Ronald M., author




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Mosby's diagnostic and laboratory test reference / Kathleen Deska Pagana, PhD, RN (Professor Emeritus, Department of Nursing, Lycoming College, Williamsport, Pennsylvania, President, Pagana Keynotes & Presentations, http://www.KathleenPagana.com),

Pagana, Kathleen Deska, 1952- author




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Pharmacology for health professionals / Bronwen Bryant, Kathleen Knights, Shaunagh Darroch, Andrew Rowland

Bryant, Bronwen




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Hemoglobin : insights into protein structure, function, and evolution / Jay F. Storz (Professor, School of Biological Sciences, University of Nebraska)

Storz, Jay F., author




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Social marketing and public health : theory and practice / edited by Jeff French, CEO, Strategic Social Marketing, Visiting Professor, Brighton University Business School, and Fellow, King's College, University of London, UK




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All-in-one nursing care planning resource : medical-surgical, pediatric, maternity, and psychiatric-mental health / Pamela L. Swearingen, RN, Special Project Editor, Grand Rapids, Minnesota, Jacqueline D. Wright, RNC-OB, MSN, C-EFM, IBCLC, Professor of Nu




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Guide to cancer immunotherapy / edited by Suzanne Walker, CRNP, MSN, AOCN, BC, Elizabeth Prechtel Dunphy, DNP, RN, CRNP, BC, AOCN




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Basic immunology : functions and disorders of the immune system / Abul K. Abbas, MBBS, Andrew H. Lichtman, MD, PhD, Shiv Pillai, MBBS, PhD ; illustrations by David L. Baker, MA

Abbas, Abul K., author




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Wheater's pathology : a text, atlas and review of histopathology / Geraldine O'Dowd, Sarah Bell, Sylvia Wright

O'Dowd, Geraldine, author




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Cellular and molecular immunology / Abul K. Abbas, Andrew H. Lichtman, Shiv Pillai ; illustrations by David L. Baker, Alexandra Baker

Abbas, Abul K, author




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Akal Takht calls for status quo on Haryana gurdwaras



  • DO NOT USE Punjab and Haryana
  • India

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Three sons gunned down in three years, Rohtak family lives in fear



  • DO NOT USE Punjab and Haryana
  • India

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Chautala bahu seeks to become ‘Haryana’s daughter’



  • DO NOT USE Punjab and Haryana
  • India

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In Hisar fray, 2 heavyweights and a small businessman



  • DO NOT USE Punjab and Haryana
  • India

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At 11 pm, the night is still young for Surjewala



  • DO NOT USE Punjab and Haryana
  • India

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Freight rates jump, Prabhu says such adjustments are normal



  • DO NOT USE Punjab and Haryana
  • India

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Bhullar brought to Amritsar Jail from Tihar, admitted in GNDMCH Psychiatry ward



  • DO NOT USE Punjab and Haryana
  • India

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Haryana Health Minister conducts checks at Rohtak PGIMS, says conditions not up to mark



  • DO NOT USE Punjab and Haryana
  • India

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Khalsa shifted to DMCH, daughter says apex court directions give hope



  • DO NOT USE Punjab and Haryana
  • India

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Ask us value of a daughter and how it feels to lose one, says a father



  • DO NOT USE Punjab and Haryana
  • India

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8 yrs on, Akal Takht pardons Dera Sacha Sauda chief



  • DO NOT USE Punjab and Haryana
  • India

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Congress infighting: Another signature campaign on? Rahul Gandhi aides deny move



  • DO NOT USE Punjab and Haryana
  • India