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http://ssrn.com/abstract=928518
 
 

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Section 1031 Alchemy: Transforming Personal Tangible and Intangible Property into Real Property


Kelly E. Alton


Nationwide Exchange Services

Bradley T. Borden


Brooklyn Law School


Real Estate Taxation, Vol. 34, p. 52, 1st Quarter 2007

Abstract:     
Section 1031 nonrecognition applies only to exchanges of like-kind properties. Although real property generally is not like kind to personal property or intangible property, case law reveals that personal property and intangible property can be combined with certain real property interests and become like kind to real property. The Article distills four basic rules for transforming personal property and intangible property into real property for section 1031 purposes. It also examines untested theories about transforming personal and intangible property into real property and considers the viability of such theories.

Number of Pages in PDF File: 10

Keywords: section 1031, like-kind exchange, real property exchange, personal property exchange

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Date posted: February 23, 2007  

Suggested Citation

Alton, Kelly E. and Borden, Bradley T., Section 1031 Alchemy: Transforming Personal Tangible and Intangible Property into Real Property. Available at SSRN: http://ssrn.com/abstract=928518

Contact Information

Kelly E. Alton
Nationwide Exchange Services ( email )
50 West San Fernando Street
Suite 300
San Jose, CA 95113
United States
Bradley T. Borden (Contact Author)
Brooklyn Law School ( email )
250 Joralemon Street
Brooklyn, NY 11201
United States

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