Listed below are links to other websites and forms that may help you when planning for your 1031 exchange:

IRS

• G(6) Limitations

• 11/23/20 - Treasury Regulation re: Real Property

• IRS Notice 2020-23 (Relief for Taxpayers Affected by the COVID-19 Pandemic)

• IRS Resources

• IRS Form 8824

• IRS Publication 544

• IRS Section 121

• Treasury Regulation 1.1031(k)-1(b)

• Section 1033 - Involuntary Conversion

• 1031 Treasury Regulations

• Text of Section 1031

• Like-Kind Exchanges Under IRC Code Section 1031

• 10 Questions & Concerns for Maximizing Like-Kind Exchanges

• IRS Publication 527 - Residential Rental Property

• Internal Revenue Bulletin: 2007-34

Minnesota 1031 Resources

• Minnesota 1031 Exchange Service Area

• Minn. Stat. 289A.12

• 1031 Exchange Basics Webinar

California 1031 Resources

• California Withholding Exemption Forms

• California Forms & Instructions for 593-C and 593-E

• CA Form 3840: California Like-Kind Exchanges

• Reverse Exchange Revenue Procedure 2000-37

• Safe Harbor - Internal Revenue Bulletin: 2008-10

• Open Issues in Section 1031 Like-Kind Exchanges

Florida 1031 Resources

• Florida Admin Rule 12B-4.014

• Florida Transfer Tax Exemption for EAT as Agent

• Florida Disaster Relief - Hurricane Irma

Private Letter Rulings & Relevant 1031 Cases

• Moore v. Commissioner

• Rev. Proc. 87-56

• Rev. Proc. 2002-69

• PLR-133610-07 - Regarding Exchanging Development Rights

• PLR - Improvements on property owned by the taxpayer or a related party to complete a 1031 Exchange

• PLR - Related party also doing a 1031

• PLR - US Virgin Islands

• PLR-125107-13

• Sample Cooperation Clause

• Estate of Bartell Ruling

• Private Letter Ruling 200625009

• Private Letter Ruling 200625010

• State of New York Advisory Opinion

If you have any other questions about a 1031 exchange do not hesitate to contact us today.