Like-kind exchange (IRC Sec. 1031).
| Position | News |
Audits related to IRC Sec. 1031 continue to find noncompliance in the following areas:
* Gain computation errors (taxable boot due to debt netting, non-exchange expense items included in the computation).
* Including the cost of property improvements made after the exchange closed in the exchange (boot) calculation.
* Withdrawing cash out of the proceeds from the relinquished property.
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