federation offederation of382382intermediariesintermediaries1231123110351035tictic301.7701301.7701revenuerevenueswapswapdamagesdamagesregulationsregulations10211021proposedproposed163163regulationregulationapplicable federal rateapplicable federal rate7272robertrobertlike kindlike kind66216621timcortimcorwwexclusionexclusion77017701definitiondefinitionsection 29section 29408408limitationlimitationaccommodatorsaccommodatorsqualified intermediariesqualified intermediaries10391039nnnnnnmyrtle beachmyrtle beachtreasurytreasurychasechaseaasection 132section 132deferreddeferredexchangeexchangetransfertransfer1621621031 tax exchanges1031 tax exchanges1031 exchange1031 exchange1031 exchanges1031 exchangeslegallegal170170like kind exchangeslike kind exchanges10301030401401qualified intermediaryqualified intermediaryiagiag368368investmentinvestmentipx1031ipx1031accommodatoraccommodatorcharlescharlessectionssectionsstarkerstarkersectionsectionrolloverrolloverccelectionelectionsecsecdelayeddelayedmarymary72 t72 t527527501c3501c3412 i412 i132132drdr1031 tax exchange1031 tax exchange312131211031 tax exchange laws1031 tax exchange laws4154151031 tax exchange rules1031 tax exchange rulessalesale8383underunderliabilityliability12112112561256509509toto10341034704704smithsmithtaxationtaxationgeorgegeorgeidentificationidentification1031 tax deferred exchange1031 tax deferred exchangeaccomodatoraccomodatorbybytradetradelikelikereal estatereal estateinterestinteresttriple nettriple net1031 tax exchange forms1031 tax exchange formsexchangersexchangersclaimclaim1031 tax exchange explained1031 tax exchange explainedrightsrightstrusttrustthomasthomascodecodetaxtax72t72tten thirtyten thirtybootbootpartnershippartnershipsection 105section 105replacementreplacement10331033communitycommunityfacilitatorfacilitatorinternalinternal414414ircirc4194191031exchange1031exchange754754asset preservationasset preservationpropertypropertynoticenoticeipxipxhhrichardrichardjohnjohnwilliamwilliam195419541.1251.125qualifiedqualifiedterzakisterzakisinternal revenue codeinternal revenue codeexchangesexchangescontractcontract1031 tax exchange florida1031 tax exchange florida2626section 529section 529422422280g280g4824821.7041.704and trustand trustsection 127section 127nonnonsafe harborsafe harbor861861stockstockreversereversecapital gainscapital gainstax deferredtax deferredlike kind exchangelike kind exchange213213regregtransactiontransactionbb12021202tax deferred exchangetax deferred exchangerulesrulesfacilitatorsfacilitatorselizabethelizabeth129129daviddavid12441244regsregsinternal revenue serviceinternal revenue servicereitreitsection 152section 152publicationpublicationjjus treasuryus treasurytreas regtreas reginternal revenueinternal revenue351351jamesjames165165401 a 17401 a 171031 tax exchange real estate1031 tax exchange real estate19861986starker exchangestarker exchange1031 tax exchange companies1031 tax exchange companies355355bankbankcontractscontracts1274127410321032263a263apropertiespropertiesirsirsincome taxincome taxintermediaryintermediary