Financing Reverse Exchanges and Safeguarding Exchange Proceeds
Author: Bradley T. Borden.
Source: Volume 22, Number 01, September/October 2008 , pp.33-52(20)
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Abstract:
In Revenue Procedure 2000-37, as modified by Rev. Proc. 2004-51, the IRS provides a viable method for exchangers to structure title-parking reverse exchanges. Rev. Proc. 2000-37 justifies a great many structures, but exchangers should use its safe harbor only if they are comfortable that they can complete the exchange within the time limits required.Keywords: Tax-free like-kind exchanges
Affiliations:
1: Washburn University Law School.