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This book takes the form of 3 courses, at Introductory, Intermediate and Advanced levels. Each course or level contains 6 sections and each section contains 17 to 21 questions, with the correct answer in bold type, to reinforce the learning. IRS or Treasury Department guidance and professional journal articles become available, every few years, but the basic concepts and mechanics for a successful IRC §1031 exchange are not likely to change. Therefore, by retaining this material and adding articles as they become available via Internet or library searches, you should be able to maintain a high level of expertise in this area of tax law.
tax law, like-kind exchanges, IRC 1031
Cataldo, Anthony J. II, "Nontaxable, Like-Kind Exchanges Under Internal Revenue Code Section 1031" (2006). College of Business & Public Management Faculty Books. 5.