Helpful 1031 Exchange Links & Resources

1031 exchanges are complex and no exchange is alike. In this article, we provide links to various forms and websites that may be useful to those engaging in a 1031 exchange.

IRS

• 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)

• Cornell Law Library

• How to E-Sign (How to Use Adobe Echo Sign to Electronically Sign 1031 documents online)

• 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

• Deed Tax

• IRS Publication 527 - Residential Rental Property

• Internal Revenue Bulletin: 2007-34

Minnesota 1031 Resources

• Minnesota Deed Tax on Exchanges of Real Property

• Minnesota Deed Tax Exemptions

• Minnesota 1031 Exchange Service Area

• Minn. Stat. 289A.12

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.

Twin Cities 1031 Exchanges

CPEC1031 works with clients from all over the United States on their 1031 exchanges. With over two decades of experience behind us, we have the skills and knowledge to help you through the specifics of your exchange. Our intermediaries can prepare your documents, answer your questions, and make sure you are fully prepared when it comes time to close on your transaction. Contact us today to learn more about the like-kind exchange process and see how we can help!

• Start Your 1031 Exchange: If you have questions about 1031 exchanges, feel free to call me at 612-643-1031.

Defer the tax. Maximize your gain.

© 2020 Copyright Jeffrey R. Peterson All Rights Reserved