Esquire Exchange

Esquire Exchange has compiled a comprehensive Internal Revenue Code §1031 tax deferred real and personal property exchange library of resources that may be utilized by our clients, prospective clients, and/or their advisors. Our database is continuously updated to provide clients, prospective clients, and/or their advisors with the most current and relevant Internal Revenue Code §1031 tax deferred information and resources.

Please note, however, that these resources are provide solely as a convenience to our clients and their exchange advisors. While we strive to provide only accurate and useful information, the information contained herein has not been prepared by Esquire Exchange and, as such, we cannot guarantee the accuracy, completeness or validity thereof.

Internal Revenue Code Section 1031

Internal Revenue Code Section 121

Treasury Regulation Section 1.1031

Revenue Procedure 2000-37

Revenue Procedure 2000-46

Revenue Procedure 2000-22

Revenue Procedure 2002-69

Revenue Procedure 2002-71

Revenue Procedure 2003-39

Revenue Procedure 2004-13

Revenue Procedure 2004-51

Revenue Procedure 2004-14

Revenue Ruling 72-456

Revenue Ruling 89-121

Revenue Ruling 90-34

Revenue Ruling 92-105

Revenue Ruling 2002-83

Revenue Ruling 2003-56

Revenue Ruling 2004-77

IRS News Release 2003-126

IRS News Release 2004-108

IRS News Release 2004-115

IRS News Release 2004-118

IRS Publication 544

IRS Publication 555

Treasury Decision 8982
Treasury Decision 9151

Treasury Decision 9115

Form 8824 (2002)
Form 8824 (2003)
Form 8824 (2004)

Form 8824 (2005)

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Esquire Exchange, LLC cannot provide legal or tax advice regarding the specific tax consequences of a transaction.

Investors considering an Internal Revenue Code §1031 tax deferred exchange should seek the counsel of their accountant and attorney to obtain professional and legal advice.