News & Analysis as of

IRC Section 1033

Nossaman LLP

Spring, Taxes, and the 1033 Exchange

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As the Ides of April approach for individual tax filers, a mad dash to find tax savings is underway.  Many real estate investors and professionals are quite familiar with the tax saving potential of a 1031 Exchange....more

Husch Blackwell LLP

Chopra’s Views On Data Security Could Impact Implementation Of Section 1033

Husch Blackwell LLP on

Keypoint: As leadership at the CFPB shifts, responses to the CFPB’s Notice of Proposed Rulemaking to implement Section 1033 of the Dodd Frank Act looms. More than a decade ago, the Dodd Frank Act created the Consumer...more

Miles & Stockbridge P.C.

Taxpayer Entitled to Section 1033 Gain Exclusion Despite Holding Only a Beneficial Ownership Interest in Condemned Property

In PLR 201609003, the IRS determined that a taxpayer was entitled to exclude gain attributable to the forced transfer of the taxpayer’s ownership of public use facilities, even though the taxpayer did not hold legal title to...more

Nossaman LLP

A Quick Refresher on the Tax Consequences of Condemnation

Nossaman LLP on

Most of us are at least vaguely familiar with the tax on gains from the sale of property. Many of us know that when property is sold voluntarily and the funds re-invested, the gain may be deferred under Internal Revenue Code...more

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