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IRS Issues Final Regulations Governing 1031 Exchanges – The "Like Kind" Standard Defined | Cozen O'Connor


INTRODUCTION
On November 23, 2020, Treasury and the IRS issued final regulations governing tax-deferred exchanges of like-kind real property under Section 1031 of the Internal Revenue Code (the Code). These final regulations (T.D. 9935 ) address revisions to Code Section 1031 enacted as part of the Tax Cuts and Jobs Act (Pub. L. No. 115-97) of 2017 (the TCJA). As we acknowledged in our client alert at that time, the TCJA preserved tax-deferred exchanges of real property while eliminating personal property exchanges under the Code. Accordingly, the IRS sought to further define what constitutes real property for purposes of effectuating a tax-deferred exchange while providing additional guidance to taxpayers regarding incidental amounts of personal property that often accompany the exchange of real property assets, such as office buildings and hotels. What follows is a brief summary of a 75-page document, setting forth the highlights of the final regulations for “like-kind” ....

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Detailed text transcripts for TV channel - FOXNEWS - 20130719:08:05:00

two things. targeting originated out of washington, d.c. not out of rogue agents in cincinnati thrown under the bus. enough to we come. second point that came out today is carter hall who has been with the irs for nearly 50 years testified that lois lerner, one of the big villainous here of the scandal ordered him to send the reviews of the religious and conservative groups under scrutiny send those files to the irs s chief counsel office. the reason that s important is because the irs chief counsel is one of only two positions in the irs that the presidents of the united states appoints. the chief counsel of the united states is one of two political ayointees at the irs. bill: and you respond how. i would say the woman you just showed liz hofacre it was a cincinnati initial directed this not somebody in washington and also another thing that happened today was that jay russell george, the investigator ....

Rogue Agents , Washington Dc , Carter Hall , Lois Lerner , Big Villainous , Chief Counsel , Chief Counsel Office , Jay Russell George , Liz Hofacre ,

Detailed text transcripts for TV channel - FOXNEWS - 20130719:03:05:00

Hearing to you. two things. targeting originated out of washington, d.c. not out of rogue agents in cincinnati thrown under the bus. enough to we come. second point that came out today is carter hall who has been with the irs for nearly 50 years testified that lois lerner, one of the big villainous here of the scandal ordered him to send the reviews of the religious and conservative groups under scrutiny send those files to the irs s chief counsel office. the reason that s important is because the irs chief counsel is one of only two positions in the irs that the presidents of the united states appoints. the chief counsel of the united states is one of two political ayointees at the irs. bill: and you respond how. i would say the woman you just showed liz hofacre it was a cincinnati initial directed this not somebody in washington and also another thing that happened today was that jay russell ....

Rogue Agents , Washington Dc , Carter Hall , Lois Lerner , Big Villainous , Chief Counsel , Chief Counsel Office , Jay Russell George , Liz Hofacre ,

Detailed text transcripts for TV channel - FOXNEWS - 20130719:00:05:00

two things. targeting originated out of washington, d.c. not out of rogue agents in cincinnati thrown under the bus. enough to we come. second point that came out today is carter hall who has been with the irs for nearly 50 years testified that lois lerner, one of the big villainous here of the scandal ordered him to send the reviews of the religious and conservative groups under scrutiny send those files to the irs s chief counsel office. the reason that s important is because the irs chief counsel is one of only two positions in the irs that the presidents of the united states appoints. the chief counsel of the united states is one of two political ayointees at the irs. bill: andhow. i would say the woman you just showed liz hofacre it was a cincinnati initial directed this not somebody in washington and also another thing that happened today was that jay russell ....

Rogue Agents , Washington Dc , Carter Hall , Lois Lerner , Big Villainous , Chief Counsel , Chief Counsel Office , Jay Russell George , Liz Hofacre ,