(DOWNLOAD) "Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library * Book PDF Kindle ePub Free
eBook details
- Title: Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 06, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 156 KB
Description
The Law Library presents the complete text of the Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final regulations under section 468B of the Internal Revenue Code (Code). The regulations provide rules regarding the taxation of income earned on escrow accounts, trusts, and other funds used during deferred like-kind exchanges of property, and final regulations under section 7872 regarding below-market loans to facilitators of these exchanges. The regulations affect taxpayers that engage in deferred like-kind exchanges and escrow holders, trustees, qualified intermediaries, and others that hold funds during deferred like-kind exchanges.
This ebook contains:
- The complete text of the Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure