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IRS issues Revenue Procedure 2010-14

The IRS has just released Revenue Procedure 2010-14 which provides a safe harbor for taxpayers who are in the middle of a §1031 Tax-Deferred Exchange, but are unable to acquire their replacement property due to insolvency issues on the part of their Qualified Intermediary.  If a taxpayer meets the requirements of the revenue procedure, that taxpayer would report gain under the revenue procedure on the disposition of relinquished property as the taxpayer receives payments.  Should you have questions about this Revenue Procedure, please contact your local First American Exchange office. 

Click here to view Revenue Procedure 2010-14.