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Borden: Tax-Free Like-Kind Exchanges

Borden_2Bradley T. Borden (Washburn) has published Tax-Free Like-Kind Exchanges (Civic Research Institute, 2008):

Section 1031 of the tax code, providing for tax-free like-kind exchanges, has become a very popular planning tool. Investors can use § 1031 exchanges to defer capital gain taxes on business, investment, or income properties. Although the concept is straightforward, like-kind exchanges are rarely simple. In this book, I have attempted to make doing these deals as safe, efficient, and easy as possible by providing hands-on guidance on the law, deal planning and structuring, and tax compliance. In addition to real estate transactions, I also address issues that arise with exchanges in business restructurings, use of § 1031 exchanges in estate planning, and critical state tax implications of exchange transactions. Transactions are analyzed and diagrammed in detail. And practitioners will appreciate the extensive ‘tool kit‘ of model forms and documents.


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