Kelly E. Alton

Nationwide Exchange Services

General Counsel

50 West San Fernando Street

Suite 300

San Jose, CA 95113

United States

SCHOLARLY PAPERS

6

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CITATIONS

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Scholarly Papers (6)

1.

Related-Party Like-Kind Exchanges

Tax Notes, Vol. 115, p. 467, April 30, 2007
Number of pages: 55 Posted: 02 May 2007
Kelly E. Alton, Bradley T. Borden and Alan S. Lederman
Nationwide Exchange Services, Brooklyn Law School and Akerman, Senterfitt
Downloads 395 (55,338)

Abstract:

section 1031, like-kind exchange, tax-free exchange, related-party exchange, section 1031(f), tax-free swap

2.

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

Real Estate Taxation, Vol. 34, p. 52, 1st Quarter 2007
Number of pages: 10 Posted: 23 Feb 2007
Kelly E. Alton and Bradley T. Borden
Nationwide Exchange Services and Brooklyn Law School
Downloads 281 (85,259)

Abstract:

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

3.

Rev. Proc. 2004-51: The Irs Strikes Back

Taxes - The Tax Magazine, Vol. 83, No. 2, pp. 17-28, February 2005
Number of pages: 22 Posted: 09 Jul 2005
Kelly E. Alton, Bradley T. Borden and Alan S. Lederman
Nationwide Exchange Services, Brooklyn Law School and Akerman, Senterfitt
Downloads 167 (132,532)

Abstract:

section 1031, like-kind exchange, improvements exchange

4.

Related Party Like-Kind Exchanges: Teruya Brothers and Beyond

Journal of Taxation, Vol. 111, p. 324, December 2009
Number of pages: 25 Posted: 22 Dec 2009
Kelly E. Alton, Bradley T. Borden and Alan S. Lederman
Nationwide Exchange Services, Brooklyn Law School and Akerman, Senterfitt
Downloads 138 (161,123)

Abstract:

related-party like-kind exchange, Teruya Brothers

5.

Do Serial Exchangers Get Cash, with Extra Time to Boot, Under New Letter Ruling?

Journal of Taxation, Vol. 114, March 2011, Brooklyn Law School, Legal Studies Paper No. 225
Number of pages: 14 Posted: 28 Mar 2011
Kelly E. Alton, Bradley T. Borden and Alan S. Lederman
Nationwide Exchange Services, Brooklyn Law School and Akerman, Senterfitt
Downloads 97 (215,510)

Abstract:

like-kind exchange, related-party exchange, section 1031

6.

Are Related-Party Acquisitions in Anticipation of Exchange Technically and Theoretically Valid?

Journal of Taxation, Vol. 120, No. 52, 2014, Brooklyn Law School, Legal Studies Paper No. 299
Number of pages: 22 Posted: 05 Mar 2014 Last Revised: 22 May 2014
Bradley T. Borden, Alan S. Lederman and Kelly E. Alton
Brooklyn Law School, Akerman, Senterfitt and Nationwide Exchange Services
Downloads 55 (262,732)

Abstract:

Section 1031, section 1031(f), related-party exchanges, North Central, acquisition in anticipation of exchange, exchange program