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Tax-Deferred Exchanges › Actual or Constructive Knowledge

Foster Garvey PC

Actual or Constructive Receipt of Funds During a Code Section 1031 Deferred Exchange is More Than a Bad Hair Day for the Taxpayer

Foster Garvey PC on

Background - Actual or constructive receipt of the exchange funds during a deferred exchange under IRC Section 1031 totally kills an exchange and any tax deferral opportunity. Treasury Regulation Section 1031(k)-1(f)(1)...more

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