Posts Tagged ‘installment gain deferral’
Avoid Tax Exposure of a Failed 1031 with a Backup Rescue Plan
Like-kind exchange tax deferral plans can fail due to non-controllable factors. For example, the regulations provide no freedom to extend the mandated 45-day and 180-day requirements. If these deadlines are missed, even when it is not your fault, the tax deferral under Section 1031 can be completely lost.
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