Useful guidance

IRS Publications

• IRS Rev. Proc. 2000-37 (Reverse exchange safe-harbors)
• IRS Rev. Proc. 2008-16 (Qualified use safe-harbors)
• PLR 200211016 (IRS' refusal to grant an extension for an Exchangor whose QI went into bankruptcy)
• IRS PLR 200338001 (Exchangor as EAT Manager)
• IRS PLR 199911033 (Automatic transfer of EAT ownership)
• IRS PLR 200118023 (Fee title to real property owned by a SMLLC)
• IRS PLR 201216007 (Fee title to real property owned by a SMLLC)
• Rev. Ruling 99-5
• Rev. Ruling 99-6

Other resources

• IRS Form 8824
• Summary of state-by-state real estate transfer taxes
• ABA Tax Section State-by-State 1031 Survey (2007)
• Washington State Intermediary Disclosure