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1031(b) states when like-kind property and boot can be received. The gain is recognized to the extent of boot received. 1031(c) covers cases similar to those in 1031(b), except when the transaction results in a loss. The loss is not recognized at the time of the transaction, but must be carried forward in the form of a higher basis on the ...
Briefly, for such transactions, the general rule is that only gains or losses on the exchange of real property (i.e., real estate) will receive non-recognition treatment under section 1031. For example, exchanges of livestock will no longer be covered by section 1031, whether of the same sex or not.
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Dailymotion, a French video-sharing website, is founded. [19] 2005 April 23 Companies YouTube opens for video uploads, and the first YouTube video uploaded on April 23, 2005, is titled Me at the zoo. [20] Between March and July 2006, YouTube grows from 30 to 100 million views of videos per day. 2006 May 14 Companies
A Reverse Morris Trust is used when a parent company has a subsidiary (sub-company) that it wants to sell in a tax-efficient manner. The parent company completes a spin-off of a subsidiary to the parent company's shareholders. Under Internal Revenue Code section 355, this could be tax-free if certain criteria are met. The former subsidiary (now ...
The Carroll case provided fodder for political attacks against Trump, including when Trump said in now-public deposition video that he mistook a photo of Carroll for his former wife Marla Maples ...
The Kansas City Chiefs kicked off the second half of Sunday's game against the Cleveland Browns with a big defensive play. Chiefs linebacker Nick Bolton got a miraculous interception that somehow ...
June – 8k video: October – YouTube Red launches (rebranded as YouTube Premium in 2018) 2016: February – YouTube subscription service: April – live streaming with 360° and 1440p: 2017: January – Introduction of "Super Chat" February – YouTube TV launches: March – Ability to modify video annotations removed