NestEgg Investing: 1031 Tenants in Common Exchanges : 1990's-Present 1031 Exchange IRS Rulings

April 22, 2005

1990's-Present 1031 Exchange IRS Rulings

1990’s
-Revenue Ruling 1990-34 (Direct Deeding of Replacement Property)

2000
-Revenue Procedure 2000-37 (Parking Arrangements for reverse 1031 exchange and build-to-suit 1031 exchange structures)

2002
-Revenue Procedure 2002-22 (Tenant-In-Common Program)
-Revenue Procedure 2002-69 (Classification of entities: Husband and wife: Community property: Separate entity: Partnership: Disregarded entity)

2003
-Revenue Procedure 2003-39 (LKE Program 1031 Exchanges)

2004
-Revenue Procedure 2004-51 (Improvements on land previously owned by taxpayer, amends Revenue Procedure 2000-37)
-Revenue Ruling 2004-77 (Classification of organizations for Federal tax purposes)

2005
-Revenue Procedure 2005-14 (tax exclusion available for profit on the sale of a personal residence with the tax deferral available with a Section 1031 "like kind" exchange of a rental property)

Apr 22, 2005 8:37:40 AM | Directions in 1031 TIC Exchange IRS Rulings

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