Lawrence Gordon's (ljgordon) Blog

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Services for Real Estate Pros - Lawrence Gordon, Attorney at Law
RECENT BLOG POSTS
On February 15, 2008, the Internal Revenue Service issued a revenue procedure, Rev. Proc. 2008-16, which provides new safe harbor rules for dwelling units under Section 1031 of the Internal Revenue Code. These rules became effective March 10, 2008. A "dwelling unit" is defined as "real property i...
03/28/2008
A series of recent private letter rulings by the Internal Revenue Service has clarified some of the more complex and troubling issues regarding related-party exchange transactions under Section 1031. Under Section 1031(a), no gain or loss is recognized on an exchange of like-kind property held fo...
01/23/2008
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