Social Media Ideas for Section 1031

Technical Analysis of Proposed Regulations Under IRC Section 1062: Installment Payment of Tax on Qualified Farmland Sale...

Notice of Proposed Rulemaking, Election to Pay in Installments Tax on Gain from Certain Farmland Property, REG-117095-25, 91 Fed. Reg. 63812 (proposed Sept. 29, 2026) The De...

IRS Notice 2026-54: Technical Analysis of the Involuntary Conversion Replacement Period Extension for Drought-Impacted L...

Notice 2026-54, 2026-41 I.R.B. 1 (Sept. 28, 2026) The Internal Revenue Service (IRS) issued Notice 2026-54 to provide critical relief under Section 1033(e)(2) of the Internal...

When the Structure Isn’t Right: LLCs, Check-the-Box, and the §1045 Rollover (Part IV of IV)

Section 101: Exercise of comptroller's discretionary powers

Sections (101.01 - 101.45) last updated: October 2026.

Treasury Adopts Reproposed Section 357(c) Regulations: Resolving Intragroup Stock Basis Timing and Liability Mechanics U...

Treasury Decision, Non-Applicability of Section 357(c) to Consolidated Groups, T.D. 10059, RIN 1545-BJ87, 91 Fed. Reg. 21253 (Oct. 16, 2026); codified at 26 C.F.R. § 1.1502-80(...

Section 54F Exemption Cannot Be Denied Merely Because Construction or Registration Is Delayed

Section 54F Exemption Cannot Be Denied Merely Because Construction or Registration Is Delayed Mumbai ITAT Says Genuine Allotment and Investment Cannot Be Ignored Merely Because the...

Section 351 Exchanges and ETFs

In Matt Levine’s Money Stuff newsletter from September 29, he highlights IRS Rev. Rul. 2026-20, which targets the use of section 351 in the context of exchange traded funds (ETFs)....

Like-Kind Exchanges on Mars and Beyond

Libin Zhang (Fried Frank, New York), Like-Kind Exchanges on Mars and Beyond, 192 Tax Notes Fed. 253 (July 13, 2026): On June 12, 2026, Space Exploration Technologies Corp. (SpaceX)...

Section 47(iv) Relief Upheld for Intra-Group Share Sale Ahead of Fast-Track Merger

Qualified Small Business Stock, Recapitalizations and Code Section 305

IRS Solicits Technical Comments on Opportunity Zone Regulations Post-OBBBA: Administrative Focus on Interim Gains, Singl...

IRS Notice 2026-55, 2026-41 I.R.B. 1 (Sept. 2026). The Department of the Treasury and the Internal Revenue Service issued Notice 2026-55 in Part III of the Internal Revenue Bu...

Section 43CA Cannot Be Applied to Land Sale Agreed Before Its Introduction: ITAT Jaipur

Section 43CA Cannot Be Applied to Land Sale Agreed Before Its Introduction: ITAT Jaipur   Where agreement to sell was executed before section 43CA came into force and substantial c...

California OTA Rejects FTB's IRC Section 751 Partnership Sourcing Theory

In a significant development for nonresident investors and private equity structures, the California Office of Tax Appeals (OTA) held that gain attributable to IRC section 751(a) “...

Tax Treatment of ETF Security Transfers: An Analysis of Revenue Ruling 2026-20 and Notice 2026-62

Rev. Rul. 2026-20, 2026-20 I.R.B. 1, September 28, 2026 Notice 2026-62, 2026-20 I.R.B. 1, September 28, 2026 In a coordinated regulatory release, the Department of the Treasu...

Section 355 Corporate Stock Distributions: Technical Analysis of IRS Partial Withdrawal of Proposed Regulations

IRS Notice of Partial Withdrawal of Notice of Proposed Rulemaking, Guidance Under Section 355 Concerning Device and Active Trade or Business, REG-134016-15, RIN 1545-BN47, 91 F...

Accruit's President, Steven Holtkamp, Elected President of the Federation of Exchange Accommodators

As President, Steven will lead the FEA's continued efforts to protect, preserve, and advance Section 1031 like-kind exchanges The post Accruit's President, Steven Holtkamp, Elected...

No tax on value of new property under redevelopment agreement: ITAT

A tax tribunal has sided with property owners involved in redevelopment disagreements, annulling a significant Rs 1.3 crore tax increment on a newly developed property. The tribuna...

Section 117B: Extension of time limits specified by comptroller

Sections (117B.01 - 117B.05) last updated: October 2026.

California Office of Tax Appeals Rejects FTB’s Hot Asset Sourcing Theory: Nonresident Partnership Interest Sales Under I...

In the Matter of the Consolidated Appeals of J. Burch, J. Carden, and K. Carden, OTA Case Nos. 230112266 & 230112267, 2026-OTA-28622 (Cal. Off. Tax App. July 24, 2026) I...

Administrative Simplification of Accounting Method Changes for Research Expenditures and Residential Construction Contra...

Rev. Proc. 2026-32, September 4, 2026 The Department of the Treasury and the Internal Revenue Service (IRS) issued Revenue Procedure 2026-32 to provide updated administrative...

Decoding opportunity zone rule changes to avoid tax hits for clients

The OZ tax benefit for capital gains will still apply in 2027, but the original rule has an advantage worth weighing.