Tax Free Exchanges under § 1031. Thomson Reuters/West Publishing. 1992-2018. Co-authored by Mary B. Foster and the late Jeremiah M. Long
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**This book is supplemented annually by Ms. Foster
Articles
Like-Kind Exchange Corner: Some Additional Thoughts on the Same Taxpayer Requirement of Code Secs. 1031 and 1033: Spouses and Trusts.
Journal of Passthrough Entities. March/April 2018. Mary B. Foster. Read
New Ruling Approves Newly Constructed Leasehold Improvements as Replacement Property in an Exchange when the Landlord is a Related Party
Journal of Passthrough Entities. November/December 2014. Read (PDF)*
A Practical Guide to Code Sec. 1031 Identification Issues (Part III): Identifications for Multiple Exchanges Involving the Same Identified Property
Journal of Passthrough Entities. July/August 2014. Mary B. Foster Read (PDF)*
A Practical Guide to Code Sec. 1031 Identification Issues (Part II): Alternate and Multiple Properties and Identifying when the Replacement Property Is Under Production
Journal of Passthrough Entities. March/April 2014. Mary B. Foster
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A Practical Guide to Code Sec. 1031 Identification Issues (Part I): Describing the Identified Property and the “Substantially the Same As Identified” Requirement
Journal of Passthrough Entities. November/December 2013. Mary B. Foster
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An Update of the Interaction of Code Sec. 1031 Exchanges and Cost Segregation, Including Bonus Depreciation, and Other Basis Adjustments Giving Rise to Depreciation Recapture
Journal of Passthrough Entities. July/August 2013. Mary B. Foster
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Update on Foreclosures and Code Sec. 1031: LTR Approves Exchange of Underwater Property Given Back to Lenders
Journal of Passthrough Entities. March/April 2013. Mary B. Foster
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Exchanges of Real Estate Contract Rights
Journal of Passthrough Entities. November/December 2012. Mary B. Foster
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Hot Like-Kind Exchange Issues (2011) Chapter 13
NYU School of Professional Studies – 70th Institute on Federal Taxation. Mary B. Foster
Like-Kind Exchange Corner: More on Related Parties and Code Sec. 1031(f): IRS Issues Rulings on Exceptions to Related Party Exchange Rules
Journal of Passthrough Entities. November/December 2011. Mary B. Foster
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Like-Kind Exchange Corner: Escaping Code Sec. 1031 in Order to Deduct a Loss
Journal of Passthrough Entities. July/August 2011. Mary B. Foster
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Like-Kind Exchange Corner: Acquiring a Replacement Property Under Code Sec. 1031 or 1033 Through Foreclosure
Journal of Passthrough Entities. March/April 2011. Mary B. Foster
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Like-Kind Exchange Corner: The Same Taxpayer Requirement of Code Secs. 1031 and 1033: Part IV – Corporations
Journal of Passthrough Entities. November/December 2010. Mary B. Foster
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Like-Kind Exchange Corner: The Same Taxpayer Requirement of Code Secs. 1031 and 1033: Part III-Partnerships and LLCs
Journal of Passthrough Entities. July/August 2010. Mary B. Foster
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Like-Kind Exchange Corner: The Same Taxpayer Requirement of Code Secs. 1031 and 1033: Part II-Estates and Trusts
Journal of Passthrough Entities. March/April 2010. Mary B. Foster
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Like-Kind Exchange Corner: The Same Taxpayer Requirement of Code Secs. 1031 and 1033
Journal of Passthrough Entities. November/December 2009. Mary B. Foster
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Like-Kind Exchange Corner: More on Related Parties and Code Sec. 1031(f): Tax Court Again Disallows Related Party Exchange
Journal of Passthrough Entities. July/August 2009. Mary B. Foster
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Like-Kind Exchange Corner: Exchanging Coffins: Foreclosures and Code Sec. 1031
Journal of Passthrough Entities. March/April 2009. Mary B. Foster
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Like-Kind Exchange Corner: New Ruling Approves Multi-Property, Combination Reverse and Forward Exchange
Journal of Passthrough Entities. November/December 2008. Mary B. Foster
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Related Parties and Code Sec. 1031 (f): The Do’s and Don’ts
Journal of Passthrough Entities. July/August 2007. Mary B. Foster
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Section 1031 Tax Deferred Exchanges
White Paper published by Thomson West. May 2007. Mary B. Foster
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Hot Like-Kind Exchange Issues (2006) Chapter 13
New York University 65th Institute on Federal Taxation. Mary B. Foster
Construction Exchanges Under Code Sec. 1031 Five Years after Issuance of Rev. Proc. 2000-37
Journal of Passthrough Entities. March/April 2006. Mary B. Foster
Read (PDF)*
The Best of Both Worlds
Journal of Accountancy. August 2005. William Edward Allen III & Mary B. Foster
The Interaction of Cost Segregation, Code Section 1031 Exchanges & Depreciation Recapture
Journal of Passthrough Entities. January/February 2004. Mary B. Foster & Martin E. Verdick
Read (PDF)*
Hot Like-Kind Exchange Issues (2003)
New York University 61st Institute on Federal Taxation. Mary B. Foster
New tool in the real estate biz: A tale of parked properties and reverse exchanges
Business Law Today. Volume 11, Number 3 – January/February 2002. Mary B. Foster.
Read Article
Reverse Exchanges after Rev. Proc. 2000-37
Journal of Passthrough Entities. January/February 2001. Mary B. Foster
Read (PDF)*
American Bar Association – Tax Section: Joint Report on § 1031 Open Issues Involving Partnerships. Tax Management Memorandum.
January 29, 2001, Vol. 42, No. 3. Mary B. Foster
Included as an Exhibit to Chapter 9 of Like-Kind Exchanges under IRC § 1031. Thomson West
Annual materials on various issues regarding § 1031
Chapter on Like-Kind Exchanges
Merten’s Law of Federal Income Taxation. Mary B. Foster
*These articles are reprinted with the publisher’s permission from the Journal of Passthrough Entities, a bi-monthly journal published by CCH INCORPORATED. Copying or distribution without the publisher’s permission is prohibited. To subscribe to the Journal of Passthrough Entities or other CCH Journals please call 800-449-8114 or visit www.tax.cchgroup.com. All views expressed in the articles and columns are those of the author and not necessarily those of CCH INCORPORATED or any other person.”
