Publications

Section Newsletter Articles From Martin S. Edwards

Reverse exchanges and transfer taxes—to pay or not to pay; that is no longer the question By Martin S. Edwards Real Estate Law, February 2002 Tax deferred exchanges of real estate are currently governed by I.R.C. § 1031 and the related Treasury Regulations. These detailed regulations were published in April of 1991.
IRS issues long awaited reverse exchange rules By Martin S. Edwards Real Estate Law, January 2001 During the one-year period between the promulgation of the 1990 proposed exchange regulations and the issuance of the final regulations in April of 1991, the IRS solicited comments in regard to allowing pure reverse exchange transactions.

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