1031 Exchange Resource Links


 

 FEDERAL TAX INFORMATION

  • Internal Revenue Code Sections

  • Federal Tax Forms


STATE TAX INFORMATION



EXCHANGE ASSOCIATIONS



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Private Letter Ruling

 

Represents the IRS's view on a specific transaction, a private letter ruling is an informational statement by the IRS interpreting how a statute or administrative rule applies to a particular set of facts or circumstances. Typically addresses a situation specific to a particular taxpayer and is generally not binding, as it is merely giving guidance on the IRS's current position.


 

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