The NNN Properties Group offers comprehensive property evaluations to owners of single and multi-tenant net leased investment properties, free of charge. If you would like a complimentary evaluation of your net leased investment property, please provide as much of the requested information below that you are willing to disclose, and a team member will be in touch with you shortly. All information you provide will be held in the strictest confidence.
| Internal Revenue Code | Description |
|---|---|
| 26 U.S. Code § 1031 | Exchange of Property Held for Productive Use or Investment |
| 26 U.S. Code § 1032 | Exchange of Stock for Property |
| 26 U.S. Code § 1033 | Involuntary Conversions |
| 26 U.S. Code § 1034 | 1034 Exchange (Repealed) |
| 26 U.S. Code § 1035 | Certain Exchanges of Insurance Policies |
| 26 U.S. Code § 1245 | Gain from Dispositions of Certain Depreciable Property |
| 26 U.S. Code § 1250 | Gain from Dispositions of Certain Depreciable Realty |
| 26 U.S. Code § 721 | Nonrecognition of Gain or Loss on Contribution |
| 26 U.S. Code § 707 | Transactions Between Partner and Partnership |
| 26 U.S. Code § 453 | Installment Method |
| 26 U.S. Code § 267 | Losses, Expenses, and Interest with Respect to Transactions Between Related Taxpayers |
| 26 U.S. Code § 121 | Exclusion of Gain from Sale of Principal Residence |
| IRS Regulation | Description |
|---|---|
| 26 CFR § 1.1031(a)-1 | Property Held for Productive Use in Trade or Business or for Investment |
| 26 CFR § 1.1031(b)-1 | Receipt of Other Property or Money in Tax-Free Exchange. |
| 26 CFR § 1.1031(c)-1 | Nonrecognition of Loss |
| 26 CFR § 1.1031(d)-1 | Property Acquired upon a Tax-Free Exchange |
| 26 CFR § 1.1031(e)-1 | Exchange of Livestock of Different Sexes |
| 26 CFR § 1.1031(j)-1 | Exchanges of Multiple Properties |
| 26 CFR § 1.1031(k)-1 | Treatment of Deferred Exchanges |
| 26 CFR Section § 1.1032-1 | Disposition by a Corporation of Its Own Capital Stock |
| 26 CFR § 1.1032-2 | Disposition by a Corporation of Stock of a Controlling Corporation in Certain Triangular Reorganizations |
| 26 CFR § 1.1032-3 | Disposition of Stock or Stock Options in Certain Transactions Not Qualifying Under Any Other Nonrecognition Provision |
| 26 CFR § 1.1033(a)-1 | Involuntary Conversions; Nonrecognition of Gain |
| 26 CFR § 1.1033(b)-1 | Basis of Property Acquired as a Result of an Involuntary Conversion |
| 26 CFR § 1.1033(c)-1 | Disposition of Excess Property Within Irrigation Project Deemed to Be Involuntary Conversion |
| 26 CFR § 1.1033(d)-1 | Destruction or Disposition of Livestock Because of Disease |
| 26 CFR § 1.1033(e)-1 | Sale or Exchange of Livestock Solely on Account of Drought |
| 26 CFR § 1.1033(a)-2 | Involuntary Conversion into Similar Property, into Money or into Dissimilar Property |
| 26 CFR § 1.1034 | Sale or Exchange of Residence |
| 26 CFR § 1.1035 | Certain Exchanges of Insurance Policies |
| 26 CFR § 1.121 | Exclusion on Principal Residence |
| 26 CFR § 1.301 | Business/Disregarded Entities |
| 26 CFR § 1.453-3 | Purchaser Evidences of Indebtedness Payable on Demand or Readily Tradable |
| 26 CFR § 1.453-4 | Sale of Real Property Involving Deferred Periodic Payments |
| 26 CFR § 1.453-5 | Sale of Real Property Treated on Installment Method |
| 26 CFR § 1.453-6 | Deferred Payment Sale of Real Property Not on Installment Method |
| 26 CFR § 1.453-9 | Gain or Loss on Disposition of Installment Obligations |
| 26 CFR § 1.453-10 | Effective Date |
| 26 CFR § 1.453-11 | Installment Obligations Received from a Liquidating Corporation |
| 26 CFR § 1.453-12 | Allocation of Unrecaptured Section 1250 Gain Reported on the Installment Method |
| 26 CFR § 1.707-1 | Transactions Between Partner and Partnership |
| 26 CFR § 1.707-2 | Disguised Payments for Services (Reserved) |
| 26 CFR § 1.707-3 | Disguised Sales of Property to Partnership; General Rules |
| 26 CFR § 1.707-4 | Disguised Sales of Property to Partnership; Special Rules Applicable to Guaranteed Payments, Preferred Returns, Operating Cash Flow Distributions, and Reimbursements of Preformation Expenditures |
| 26 CFR § 1.707-5 | Disguised Sales of Property to Partnership; Special Rules Relating to Liabilities |
| 26 CFR § 1.707-6 | Disguised Sales of Property by Partnership to Partner; General Rules |
| 26 CFR § 1.707-7 | Disguised Sales of Partnership Interests (Reserved) |
| 26 CFR § 1.707-8 | Disclosure of Certain Information |
| 26 CFR § 1.707-9 | Effective Dates and Transitional Rules |
| 26 CFR § 1.721-1 | Nonrecognition of Gain or Loss on Contribution |
| 26 CFR § 1.721-2 | Noncompensatory Options |
| 26 CFR § 1.935-1 | Coordination of Individual Income Taxes with Guam and the Northern Mariana Islands |
| Rev. Rul. | Description |
|---|---|
| 2004-86 | Classification of Delaware Statutory Trusts for 1031 Exchanges |
| 2004-77 | Disregarded Entities |
| 2003-76 | 1035 Exchange of Annuity Contracts |
| 2003-56 | 1031 Exchange With Partnership Straddling Two Income Tax Years |
| 2002-83 | Related-Party 1031 Exchanges |
| 2002-75 | 1035 Exchange of Annuity Contracts |
| 92-105 | Interest in Illinois Land Trusts Constitutes Interest in Real Property |
| 90-34 | Direct Deeding |
| 85-135 | Exchange of Two TV Stations for Assets in Another Station |
| 84-121 | Two-Party Swap; Option Payment Made With Real Estate |
| 83-70 | 1033 Exchange From Leasehold Improvements Into Real Estate |
| 83-50 | Section 121 Exclusions; Individuals Attain Age 55 |
| 83-49 | 1033 Exchange of Condemnation Award for Non-Similar Use Property |
| 80-244 | Exchange of Stock Qualifies for Nonrecognition Under Section 1036 |
| 79-402 | Basis of Property Acquired as a Result of an Involuntary Conversion |
| 79-235 | Property Received Takes Completion Date of Property Constructed |
| 79-44 | Exchange of Jointly-Owned Farm Properties; One Subject to Mortgage |
| 78-163 | 1031 Exchange/Bargain Sale to a State Qualifies for Non-Recognition |
| 78-135 | 1031 Exchange of Partnership Interests is Not Tax Deferred |
| 78-4 | Like-Kind Exchange of Remainder Interests in Farmland |
| 72-117 | Oil and Gas Interest Is Like Kind Property in 1033 Exchange |
| 72-456 | 1031 Exchange Closing Costs; Brokerage Commissions |
| 67-234 | Section 121 Exclusions; Individuals Attain Age 65 |
| 67-235 | Section 121 Exclusions; Clarified; Brother and Sister Each Qualify |
| 59-229 | Exchange of Unencumbered Farms, Buildings, and Unharvested Crops |
| 57-365 | Exchange of Assets of One Business for Assets of Another Business |
| Rev. Proc. | Description |
|---|---|
| 2008-16 | Safe Harbor for 1031 Exchange of Vacation Home/Second Home |
| 2005-14 | Sections 1031 and 121 Combined |
| 2004-51 | Property Previously Owned by Taxpayer Before QEAA Parking |
| 2003-39 | 1031 Tax-Deferred Exchanges: "LKE Program" |
| 2002-69 | H&W; Community Property; Disregarded Entities |
| 2002-22 | Tenant-in-Common or Fractional Ownership Interests |
| 2000-37 | Reverse 1031 Exchanges Structured With Parking Arrangements |
| 92-91 | 1031 Exchange of Emission Allowances for Like-Kind Property |
| 91-61 | Amendment to IRS Rev. Proc. 90-3 |
| PLR | Description |
|---|---|
| 201030020 | Addresses Bank Merger with Qualified Intermediary |
| 200921009 | Partnership Division During a 1033 Exchange |
| 200920032 | Related-Party Issues Between Taxpayer and Trust |
| 200919027 | Trust for Deceased Sibling’s Family Not Related Party for 1031 |
| 200909008 | 50% Partnership Interest Qualifies as Replacement Property When Taxpayer Already Owns Other 50% Partnership Interest |
| 200908005 | Acquisition and Change in Tax Status of Qualified Intermediary Does Not Result in New or Disqualified Qualified Intermediary |
| 200901020 | 1031 Exchange of Residential Density Development Rights |
| 200901004 | Non-Safe Harbor Reverse Construction Exchange on Property Already Owned by Taxpayer |
| 200842019 | 1031 Exchange of Leaseholds and Personal Property Approved |
| 200812012 | Replacement Property Contributed to New Partnership After Termination of Testamentary Trust Still Qualifies as 1031 Exchange |
| 200810016 | Acquisition of Like-Kind Property From Related Party Allowed |
| 200807005 | Single Partner Limited Partnership is a Disregarded Entity for 1031 |
| 200805012 | 1031 Exchange of Development Rights as Interest in Real Estate |
| 200734003 | Contribution of Trust Assets to Partnership Not Taxable |
| 200732012 | Acquisition of Replacement Property by a Disregarded Entity Treated as an Acquisition by Taxpayer |
| 200730002 | 1031 Exchange of Partial Interests Between Related Parties |
| 200728008 | Transfers of Property in Multi-Party Exchanges With Related Party |
| 200725018 | Home Used Less Than Two Years Qualifies for Reduced 121 Exclusion |
| 200724007 | QI Owned by Disqualified Party is Not a Disqualified Party |
| 200718028 | Relinquished Property Delivered to the QI in a Reverse 1031 Exchange During the 45 Calendar Day Identification Period Qualifies as Identified |
| 200714002 | 1033 Exchange on Sale of Stock Sold After Escheatment to State |
| 200712013 | 1031 Exchange of Relinquished Property With Related Party |
| 200709036 | Taxpayer's Sale to Related Party Followed by Sale by Related Party |
| 200708054 | 1031 Exchange Doesn't Subject Trust to the GST Tax |
| 200706001 | Related-Party 1031 Exchange Qualifies; No Basis Shifting Occurred |
| 200702032 | Settlement Proceeds Qualify for 121 Exclusion |
| 200701008 | Exchange of upREIT Property is Not Prohibited Transaction |
| 200652041 | Sale of Residence Due to Pregnancy is Unforeseen Circumstance |
| 200651030 | 1031 Exchange Allowed for LLC Set-Up by Testamentary Trust |
| 200651025 | 1031 Exchange of Easement for Land Use Credits to Fee Interest |
| 200651018 | 1031 Exchange of Easement for Land Use Credits to Fee Interest |
| 200649028 | Exchange of Rural Land Stewardship Credits for Real Property |
| 200648012 | Revoking Installment Sale Treatment Under Section 453 |
| 200645001 | 121 Tax-Free Exclusion Applies to Corporate Cooperatives |
| 200644019 | Property Exchange Mandated by FCC Qualifies for Section 1033 |
| 200631012 | Interests in NY Cooperative are Like-Kind Property |
| 200625010 | Fractional Interest in Property not an Interest in a Business |
| 200625009 | Fractional Interest in Property not an Interest in a Business |
| 200616005 | Related-Party 1031 Exchange |
| 200521002 | Like-Kind Property Received, Then Testamentary Trust Terminated |
| 200440002 | Related-Entity/Party 1031 Exchange |
| 200428020 | LKE Program 1031 Exchange With Master Exchange Agreement |
| 200404044 | Water Rights are Like-Kind to Fee Interest in Farmland |
| 200338001 | Qualified Intermediary not Disqualified Party |
| 200329021 | Building on Property Already Owned by the Taxpayer |
| 200327039 | LKE 1031 Exchange Program With Master Exchange Agreement |
| 200251008 | Building on Property Already Owned by the Taxpayer |
| 200211016 | 180-Day Exchange Period Cannot be Extended Due to Receivership |
| 200203042 | Exchange of Perpetual Conservation Easement for Fee Interest |
| 200203033 | Exchange of Perpetual Conservation Easement for Fee Interest |
| 200137032 | Shares in NY Cooperative are Like-Kind Property |
| 200118023 | Interest in Single Member Entity Qualifies for 1031 Exchange |
| 200111025 | Non-Safe Harbor Reverse 1031 Exchange |
| 200027028 | Premature Disbursement by Qualified Intermediary not Allowed |
| 200019019 | Partnerships Exchange Into TIC Interests Like-Kind Property |
| 200019018 | Partnerships Exchange Into TIC Interests Like-Kind Property |
| 200019017 | Partnerships Exchange Into TIC Interests Like-Kind Property |
| 200019016 | Partnerships Exchange Into TIC Interests Like-Kind Property |
| 9309023 | Combined 121 Exclusion and 1034 Exchange |
| 8942008 | 121 Exclusion Granted to H&W and Mother for 2-on-1 Property |
| 8103117 | 1031 Exchange of Vacation Property Held for Investment |
| TAM | Description |
|---|---|
| 2003-46007 | Sale/Leaseback Does not Qualify for 1031 Exchange |
| 2001-30001 | Series of Transactions That Do Not Qualify for 1031 Exchange |
| 2001-26007 | Series of Exchanges Structured to Avoid Income Taxes |
| 2000-39005 | Failed Reverse 1031 Exchange |
| FSA | Description |
|---|---|
| 20021315648 | Exchange of Franchise Agreement Under Georgia Law |
| 200205023 | Lease-In/Lease-Out Structure Fails Like-Kind Exchange Treatment |
| 200048021 | Failed Exchange; Constructive Receipt; Non-Qualified Intermediary) |
| CCA | Description |
|---|---|
| 2008-36024 | Combination of a Forward and Reverse 1031 Exchange |
| 2008-0021 | Taxation of Failed 1031 Exchange Due to Failed Qualified Intermediary |
| 2007-34021 | Taxpayer's Residence Qualifies for 121 Exclusion After Natural Disaster |
| 2006-50014 | Partnership Distribution in Redemption of Taxpayer's Interest |
| USTR | Description |
|---|---|
| 1684.045 | MACRS Depreciation of Property Acquired or Relinquished in a Like-Kind Exchange or Involuntary Conversion |
| IRS Document | Description |
|---|---|
| Notice 2008-25 | GO Zone Bonus Depreciation Recapture Issues |
| Info Letter 2007-0009 | Reverse 1031 Exchange Does Not Qualify for Postponement |
| Info Letter 2004-0230 | Qualification to Serve as Qualified Intermediary |
| Info Letter 2002-0292 | Hotel Industry's Need for Tax Relief After September 11, 2001 |
| News Release IR-2006-161 | Proposed Regulations Restrict Private Annuity Trusts |
| Treasury Decision 8535 | 1031 Like-Kind Exchanges of Real Property |
CA DRE BROKER 01840490
MO REC BROKER 2018011598
NV RED BROKER B.1002173.INDV
WY REC BROKER RE-14911