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  2. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    A like-kind exchange under United States tax law, also known as a 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset. A like-kind exchange can involve the exchange of one ...

  3. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Many accredited investors will consider a Delaware Statutory Trust to complete their 1031 exchange. [5] An alternative to a 1031 exchange for someone who wants to defer capital gains tax, but who does not want to continue to hold property is a structured sale. This method offers both buyer and seller many benefits and is regarded as an ...

  4. Delaware statutory trust - Wikipedia

    en.wikipedia.org/wiki/Delaware_statutory_trust

    "The Delaware statutory trust described above is an investment trust, under § 301.7701-4(c), that will be classified as a trust for federal tax purposes." [8] [9] "[M]ay a taxpayer exchange real property for an interest in a Delaware statutory trust without recognition of gain or loss under § 1031 of the Internal Revenue Code?" [8] [9]

  5. Alderson v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Alderson_v._Commissioner

    Alderson v. Commissioner, 317 F.2d 790 (9th Cir. 1963) [1] was a tax law case in which the United States Court of Appeals for the Ninth Circuit reversed the ruling of the United States Tax Court that an exchange of properties does not constitute a taxable sale under § 1031(a) of the Internal Revenue Code.

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    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

  7. Samuel Montagu & Co. - Wikipedia

    en.wikipedia.org/wiki/Samuel_Montagu_&_Co.

    In 1967, the Midland Bank acquired a share in Montagu Trust, and so became the first British clearing bank to control a London merchant bank. Samuel Montagu & Co. became a wholly owned subsidiary in 1974, [3] and on completion of the acquisition Midland also gained a majority share in Guyerzeller Bank AG in Switzerland. Michael Samuel Rosenberg ...

  8. Qualified intermediary - Wikipedia

    en.wikipedia.org/wiki/Qualified_Intermediary

    The role of a QI is defined in Treas. Reg. §1.1031(k)-1(g)(4). Under IRC Section 1031 an owner of business or investment property may exchange that property for other like-kind property within a statutorily mandated period of time, and defer current recognition of gain on the sale of the old property.

  9. Owners of Marilyn Monroe's home fight landmark status ... - AOL

    www.aol.com/news/owners-marilyn-monroes-home...

    The owners of Marilyn Monroe's Brentwood home argued against landmark status, but L.A.'s Cultural Heritage Commission unanimously voted to recommend the property as a historic cultural monument.