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IRS Issues Guidance on 1031 Exchange of Vacation Homes and Second Homes

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    IRS Issues Guidance on 1031 Exchange of Vacation Homes and Second Homes

    The Internal Revenue Service has finally issued guidance to help taxpayers understand when a vacation home or a second home may qualify for 1031 exchange treatment.

    <b>Revenue Procedure 2008-16</b>

    The IRS issued Revenue Procedure 2008-16 to help define when vacation property or second homes might be qualified use property and therefore qualify for tax-deferred exchange treatment under Section 1031 of the Internal Revenue Code. Visit http://www.exeter1031.com/1031_excha...e_2008_16.aspx for the actual Rev. Proc. 2008-16.

    <b>Treasury Inspector General's Report</b>

    This long awaited guidance regarding the 1031 exchange of vacation property and second homes was a direct result of the Inspector General's Report issued on Like Kind Exchanges last September. Visit http://www.exeter1031.com/news_treas...exchanges.aspx for the Inspector General's Report.

    <b>1031 Exchanges of Vacation Property</b>

    I've tried to pull all of the information together and write a comprehensive article on the requirements to 1031 exchange vacation homes or second homes. You can read the article here http://www.exeter1031.com/article_va..._property.aspx.
    Last edited by wexeter; 02-27-2008, 11:39 PM. Reason: correcting url
    William L. Exeter
    President and Chief Executive Officer
    EXETER 1031 Exchange Services, LLC
    http://www.exeter1031.com
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