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Financing Reverse Exchanges and Safeguarding Exchange Proceeds  


Author:  Bradley T. Borden.


Source: Volume 22, Number 01, September/October 2008 , pp.33-52(20)




Journal of Taxation and Regulation of Financial Institutions

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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.

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