Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs

OMB 1545-1834

Revenue Procedure 2003-39 provides safe harbors for certain aspects of the qualification under Sec. 1031 of certain exchanges of property pursuant to LKE Programs for federal income tax purposes.

The latest form for Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs expires 2022-07-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
SUP STAT 1545-1834 (Rev. Proc. 2003-39)(Updated).docx Supporting Statement A
Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs

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202207-1545-003 Approved without change	Extension without change of a currently approved collection	2022-07-29
201904-1545-021 Approved without change	Extension without change of a currently approved collection	2019-06-25
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200304-1545-001 Approved without change	New collection (Request for a new OMB Control Number)	2003-04-02