Reverse like-kind exchange safe harbor.
The Tax Adviser - Vol. 32 Nbr. 3, March 2001
Sair, Edward A.
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IRS policy
Reverse like-kind exchange safe harbor.
The IRS issued Rev. Proc. 2000-37, providing a safe harbor for taxpayers entering into "parking" transactions to effectuate a reverse like-kind exchange ("reverse-Starker" transactions). Parking transactions involve an accommodation party that holds property in an exchange so that a taxpayer does not concurrently own both the relinquished and replacemen...
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