Spectrus Real Estate – 1031 Exchange History
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- 1918 - First income tax law
- 1921 - Section 202 of Internal Revenue Code states that gain or loss not recognized on exchanges of like-kind property
- 1924 - Non like-kind exchanges excluded from Section 202
- 1928 - Code section changed to Section 112(b)(1)
- 1954 - Section 1031 enacted
- 1975 - Starker exchange; tax court approves delayed exchange
- 1977 - Tax court reverses prior ruling, invalidating delayed exchanges
- 1979 - 9th Circuit reverses, reinstating initial ruling and creating delayed exchange
- 1984 - Congress amends Section 1031; 45-day identification period and 180 day exchange period and partnerships excluded
- 1991 - Regulations 1.1031 passed
- 2002 - Revenue Procedure 2002-22 issued by IRS
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