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Keywords: Revenue Procedure 2000-37
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Journal Articles
Finding a Port in a Non-Safe Harbor: Implications for Reverse Exchanges after Bartell
Available to Purchase
The ATA Journal of Legal Tax Research (2018) 16 (2): 47–64.
Published: 01 August 2018
...Lucia N. Smeal; Usha Rackliffe ABSTRACT Revenue Procedure 2000-37 provides a safe harbor for reverse like-kind exchanges to qualify for deferral of gain under Section 1031. In a reverse exchange, the replacement property is acquired before the relinquished property is transferred. The taxpayer...
