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PACIFIC REALTY EXCHANGE (PRE)

Experts on 1031 exchanges.
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SPECIAL EXCHANGE TOPICS

Introduction to Delayed Exchanges

Handling Closing Prorations

Unresolved Deferred Exchange Issues


Closed Sales: Conversion to Exchange?

Introduction to Build-to-Suit Exchanges

Build-to-Suit Reverse Exchanges

Parking Arrangements Involving Build-to-Suit Transactions

Introduction to Reverse Exchanges

Review of Revenue Procedure 2000-37

Comparing Safe Harbor vs. Non-Safe-Harbor Transactions


Structuring and Planning Reverse Exchanges

Corporate Exchange Issues

Personal Property Exchange Programs

Tenancy in Common Interests as Replacement Property

Partnership Exchange Issues, Including Mergers and Divisions

Basis and Depreciation Issues

Expenses and Transaction Costs

Financing Issues and Techniques




HELPFUL LINKS


Tax Bill Narrows A Popular Section 1031 Exchange/Capital Gains Loophole


CEB Continuing Education of the Bar - California

Click on "Books" and then Real Property to find CEB's Real Property Exchanges 3rd Edition. This book provides step-by-step guidance and forms for structuring and documenting exchanges. Coverage includes sophisticated tax planning and discussion of safe harbors for qualified intermediaries (deferred exchanges) and qualified exchange accommodation agreements (reverse exchanges).


1031 Statute


1031 Regulations


Internal Revenue Service (IRS) www.irs.gov


Like-Kind Exchanges Form 8824


IRS Like-Kind Exchanges - Real Estate Tax Tips


Franchise Tax Board (FTB) www.ftb.ca.gov


FTB Site 2012 1031 Exchange Issues


FEA: Federation of Exchange Accommodators


National Association of Realtors (NAR) Field Guide to 1031 Exchanges


California Society of Tax Consultants


PUBLICATIONS

 

Section 1031 Exchanges and Undivided Fractional Interests: The Hottest New Pairing On The Tax Menu (Materials Prepared for California Society of Tax Consultants October 6, 2004 Program Outline).


Phillips and Rocca, "Annual Update: Summary of Recent Developments under Section 1031,” National Real Estate Development Center (April 29, 2004).

Phillips and Rocca, "Section 1031 Exchanges: An Overview and Tax Computations From Closing Statements Through IRS Form 8824,” East Bay Association of Enrolled Agents (October 3, 2003).

Phillips and Rocca, "Annual Update: Summary of Recent Developments under Section 1031,” National Real Estate Development Center (April 24, 2003).

Phillips and Rocca, "Like-Kind Exchanges: The Last Remaining Legal Tax Shelter,” Inland Society of Tax Consultants (September 4, 2002).

Phillips and Rocca, "Recent Section 1031 Developments,” Federation of Exchange Accommodators (June 1, 2002).

Phillips and Rocca, "Recent Section 1031 Developments Under Section 1031,” National Real Estate Development Center (April 25, 2002).

Haislet and Phillips, “Section 1031 Exchanges of Investment Properties in California,” National Business Institute (2002).

Phillips and Rocca, "Summary of Recent Developments under Section 1031," National Real Estate Development Center (May 3, 2001).

Phillips and Rocca, "The Problem or Failed Exchange,” National Real Estate Development Center (May 3, 2001).

Phillips and Rocca, "Fatal Departures: Beware of Straying from the Terms of an Exchange Agreement," National Real Estate Development Center (April 27, 2000).

Phillips and Rocca, "Summary of Recent Developments under Section 1031," National Real Estate Development Center (April 21, 2000).

Weller and Phillips, “What’s New in Like-Kind Exchanges,” 57TH Institute on Federal Taxation; New York University (1999).

Weller and Phillips, “Reverse Exchanges: Safer Than Ever Before?” National Real Estate Development Center (March 24, 1999).

Weller and Philips, “Liabilities and Notes in a Section 1031 Exchange,” National Real Estate Development Center (March 24,1999).

 

Phillips and Rocca, “Related Party Exchanges: What Works, What Fails and What Remains Uncertain," National Real Estate Development Center (April 16, 1998).

Phillips and Rocca, Charts for Related Party Exchange Article, National Real Estate Development Center (April 16, 1998).

Phillips and Rocca, "The Interplay Between Section 121 and Section 1031: How to Sell and Exchange Real Estate and Never Pay Income Tax," National Real Estate Development Center (April 16, 1998).

Phillips and Rocca, "Paullus v. Commisioner: A Case Study in Avoiding Dealer Status under Section 1031," National Real Estate Development Center (June 16, 1997).

Phillips and Rocca, “Exchanges of Hotels, Restaurants and other Multiple Properties,” National Real Estate Development Center (June 3, 1996).

Phillips and Rocca, "Like-Kind Real Property: A Detailed Analysis of the Issues," National Real Estate Development Center (April 19, 1993).

 

Phillips and Rocca, "Exchanges By 'Partners' under Section 1031," National Real Estate Development Center (April 16, 1992).

Phillips and Rocca, "Exchanges By Foreign Investors: Transferee Withholding Obligations and Exceptions Thereto," National Real Estate Development Center (April 4, 1992).

Phillips and Rocca, "Accounting for a Like-kind Exchange: From Closing Statements To Form 8824," National Real Estate Development Center (May 4, 1992).


Fogarasi, Gordon and Phillips, "Recent Rulings Encourage Foreign Trading in the United States," 17 Tax Management International Journal (No. 5) 187 (May 13, 1988).

Gordon, Renfroe and Phillips, "Statutory Domestications Treated as 'F' Reorganizations: More than a 'Mere Change,'" 17 Tax Management International Journal (No. 8) 356 (August 12, 1988).