Chapter 17: Nontaxable Dispositions

In this section

• §1031 Like-Kind Exchanges (Real Estate, Timelines, Intermediaries)
  A comprehensive guide to §1031 Like-Kind Exchanges, detailing real estate eligibility, strict timelines, and the critical role of qualified intermediaries. Explore step-by-step processes, multi-property examples, best practices, and advanced strategies for CPA exam success.
• §1033 Involuntary Conversions: Condemnations, Disasters & Replacements
  Explore the intricacies of §1033 involuntary conversions, including eminent domain, condemnation awards, replacement deadlines, partial conversions, and real-world best practices.
• Boot & Basis Adjustments in Partial Exchanges
  Learn how to handle boot and compute basis adjustments when exchanging property under IRC §1031 with cash or non-like-kind consideration.