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Tax Free Exchanges under § 1031. Thomson Reuters/West Publishing. 1992-2009. Co-authored by Mary B. Foster and the late Jeremiah M. Long > Please order direct from the publisher here **This book is supplemented annually by Ms. Foster Section 1031 Tax Deferred Exchanges in a Nutshell Co-authored by Mary B. Foster and Jeremiah M. Long Last Updated 2008. Email us for a complimentary copy. Exchange businesses can order in bulk as a marketing piece > Order Nutshell NEW ARTICLE Like-Kind Exchange Corner: The Same Taxpayer Requirement of Code Secs. 1031 and 1033: Part II-Estates and Trusts > Read (PDF)* Journal of Passthrough Entities. March/April 2010. Mary B. Foster Like-Kind Exchange Corner: The Same Taxpayer Requirement of Code Secs. 1031 and 1033 > Read (PDF)* Journal of Passthrough Entities. November/December 2009. Mary B. Foster Like-Kind Exchange Corner: More on Related Parties and Code Sec. 1031(f): Tax Court Again Disallows Related Party Exchange > Read (PDF)* Journal of Passthrough Entities. July/August 2009. Mary B. Foster Like-Kind Exchange Corner: Exchanging Coffins: Foreclosures and Code Sec. 1031 > Read (PDF)* Journal of Passthrough Entities. March/April 2009. Mary B. Foster Like-Kind Exchange Corner: New Ruling Approves Multi-Property, Combination Reverse and Forward Exchange > Read (PDF)* Journal of Passthrough Entities. November/December 2008. Mary B. Foster Related Parties and Code Sec. 1031 (f): The Do's and Don'ts > Read (PDF)* Journal of Passthrough Entities. July/August 2007. Mary B. Foster Section 1031 Tax Deferred Exchanges > Read (PDF) White Paper published by Thomson West. May 2007. Mary B. Foster Email us for a complimentary copy. Hot Like-Kind Exchange Issues (2006) Chapter 13 New York University 65th Institute on Federal Taxation. Mary B. Foster Construction Exchanges Under Code Sec. 1031 Five Years after Issuance of Rev. Proc. 2000-37 > Read article (PDF)* Journal of Passthrough Entities. March/April 2006. Mary B. Foster 
top The Best of Both Worlds > Read article Journal of Accountancy. August 2005. William Edward Allen III & Mary B. Foster The Interaction of Cost Segregation, Code Section 1031 Exchanges & Depreciation Recapture > Read article (PDF)* Journal of Passthrough Entities. January/February 2004. Mary B. Foster & Martin E. Verdick Hot Like-Kind Exchange Issues (2003) New York University 61st Institute on Federal Taxation. Mary B. Foster New tool in the real estate biz: A tale of parked properties and reverse exchanges > Read article Business Law Today. Volume 11, Number 3 – January/February 2002. Mary B. Foster.
top Reverse Exchanges after Rev. Proc. 2000-37 > Read article (PDF)* Journal of Passthrough Entities. January/February 2001. Mary B. Foster American Bar Association – Tax Section: Joint Report on § 1031 Open Issues Involving Partnerships. Tax Management Memorandum. January 29, 2001, Vol. 42, No. 3. Mary B. Foster Included as an Exhibit to Chapter 9 of Like-Kind Exchanges under IRC § 1031. Thomson West Annual materials on various issues regarding § 1031 > Order Course Materials Chapter on Like-Kind Exchanges Merten’s Law of Federal Income Taxation. Mary B. Foster
top *These articles are reprinted with the publisher’s permission from the Journal of Passthrough Entities, a bi-monthly journal published by CCH INCORPORATED. Copying or distribution without the publisher’s permission is prohibited. To subscribe to the Journal of Passthrough Entities or other CCH Journals please call 800-449-8114 or visit www.tax.cchgroup.com. All views expressed in the articles and columns are those of the author and not necessarily those of CCH INCORPORATED or any other person.” | 
