Reverse Like-kind Exchanges

OMB 1545-1701

OMB 1545-1701

The revenue procedure provides a safe harbor for reverse like-kind exchanges under which a transaction using a "qualified exchange accommodation arrangement" will qualify for non-recognition treatment under Sec. 1031 of the Internal Revenue Code.

The latest form for Reverse Like-kind Exchanges expires 2022-12-31 and can be found here.

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