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Principles of Taxation for Business and Investment Planning, 5/e
Sally M Jones, University of Virginia

The Measurement of Taxable Income
Nontaxable Exchanges

Internet Links Chapter 8

The following links are related to Chapter 8 material.
Like-Kind Exchange Definition
(http://www.geocities.com/WallStreet/9512/whatis.html)

Here is a definition of a like-kind exchange from a professional exchange company.
What is Like-Kind Property?
(http://z5.zland.com/Ps/REServices/Customer.nsf/frm_frameset?readform&App=FAQ&Body=/vw_Fre... )

Here is a little pictorial help and explanation on like-kind exchanges.
The Taxable Exchange Case
(http://www.taxprophet.com/pubs/stark_ar.html)

Here is a reprint of an article discussing what is considered by its author the definitive case in nontaxable exchanges.
Frequently Asked Questions
(http://www.rsrlaw.com/1031_que.html)

An attorney specializing in like-kind exchanges answers questions about like-kind exchanges.
Steps to a Like-Kind Exchange
(http://www.tenthirtyone.com/chronlgy.htm)

Here are the steps to a like-kind exchange from a company specializing in making like-kind exchanges happen.
Legal Summary
(http://www.wwlaw.com/1031.htm)

Another discussion of like-kind exchanges by an attorney in California.
A Professional's Point of View
(http://www.1031netlease.com/process.htm)

The importance of like-kind exchanges to individuals in business has created a need for specialists in the exchange area. Here are some basics from one such specialist.
Starting Corporations
(http://www.lycos.com/business/cch/guidebook.html?docNumber=P01_4770%20)

Here is some general advice on starting a corporation.
Forming a Corporation in Ohio
(http://www.state.oh.us/sos/formcorp.html)

The Secretary of State tells you how to set up a corporation in Ohio. Other states have similar procedures.
Contributing Property to Your Corporation
(http://www.smbiz.com/sbw1067.html#s3)

An explanation and examples of how it can be done tax freeand potential tax trips.
Involuntary Conversions
(http://www.aicpa.org/members/div/tax/disaster/chap3.htm)

AICPA
From the AICPA; the income consequences of involuntary conversions (includes examples).

Involuntary Conversions
(http://www.irs.gov/prod/forms_pubs/pubs/p5440104.htm)

IRS
An introductory discussion of involuntary conversions.





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