Footnotes (348)



Reverse Like-Kind Exchanges: A Principled Approach

Bradley T. Borden

Brooklyn Law School

Virginia Tax Review, Vol. 20, No. 4, Spring 2001

Even with the Internal Revenue Service's publishing Rev. Proc. 2000-37, there is no authoritative guidance regarding true reverse exchanges. This Article examines the principles and policy supporting nonrecognition treatment of like-kind exchanges. It then describes how courts have interpreted the exchange requirement in light of the continued-investment purpose of section 1031. Extrapolating this interpretation to reverse exchanges, the Article recommends a workable model for structuring true reverse exchanges that should qualify for section 1031 treatment.

Number of Pages in PDF File: 54

Keywords: section 1031, like-kind exchange, reverse exchange, real estate exchange

Open PDF in Browser Download This Paper

Date posted: July 17, 2002  

Suggested Citation

Borden, Bradley T., Reverse Like-Kind Exchanges: A Principled Approach. Virginia Tax Review, Vol. 20, No. 4, Spring 2001. Available at SSRN: http://ssrn.com/abstract=319443

Contact Information

Bradley T. Borden (Contact Author)
Brooklyn Law School ( email )
250 Joralemon Street
Brooklyn, NY 11201
United States

Feedback to SSRN

Paper statistics
Abstract Views: 1,159
Downloads: 187
Download Rank: 118,110
Footnotes:  348

© 2016 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollobot1 in 0.157 seconds