Limitations on The Safe Harbors: The(G)(6) Provisions

Limitations on the Safe Harbors: The “(g)(6)” Restrictions

The 1991 Treasury Regulations for tax deferred exchanges under IRC §1031 established four “safe harbors,” the use of which allow a taxpayer (Exchanger) to avoid actual or constructive receipt of money or other property for purposes of completing a §1031 exchange.

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