Click above for Special Exchange Topics, including delayed, reverse, built-to-suit, corporate, partnership and TIC exchanges, and financing, tax and accounting issues.

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 Rremains 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).