Individuals

Corporations

Estates & trusts

Partnerships & LLC's

Accounting Periods & Methods

Bankruptcy, Insolvency & Debt Discharge

Charitable Contributions

Compensation & Employee Benefits

Deductions and Credits

Estate & Gift

International

Miscellaneous

Nontaxable Exchanges

Real Estate

Sales and Exchanges

Tax Returns, Examinations & IRS Procedure

This library contains hundreds of high-quality technical tax memoranda on a wide variety of topics. The memoranda are organized by topics and are fully word-searchable. This library is a rich resource of already-solved tax problems. Use it as a starting point for your own research.

The Tax Resource Group Memo Library Category: Nontaxable Exchanges Closely-Held Corporate Stock; Tax-Free Rollover of Gain from Stock Sale; IRC: 1044, 1001. Incorporation of Partnership; Effect of Alternative Methods of Incorporation; IRC: 351, 368(c). Involuntary Conversions; Involuntary Conversions--Nature and Timing of Replacement Property; IRC: 1033, 280B, 1231. Involuntary Conversion; Use of Insurance Proceeds; IRC: 1033. Like-Kind Exchange; REIT Stock in a Section 1031 Exchange; IRC 1031. Like-Kind Exchange; Various Issues; IRC: 1031, 1250, 1231, 291. Net Operating Loss; Contribution of Profitable Proprietorship to Loss Corporation; IRC: 351, 382, 269. Part-Gift, Part-Sale of Home; Various Issues; IRC: 1034, 121, 2501. Partnership Property, Sale of; Effect of Related Parties on Installment Sale and Character of Income; IRC: 1231, 707(b), 453(g), 731. Principal Residence, Sale of; Cost of Replacement Residence; IRC: 1034. Principal Residence, Sale of; Multiple Replacement Properties; IRC: 1034(c)(4). Principal Residence, Sale of Partial Interest; Effect on Section 1034 Treatment; IRC: 1034. Redemption of Stock; Redemption of Stock in Connection with Divorcing Spouses; IRC: 1041, 302(b)(3). Rental House, Sale of; Exclusion of Gain; IRC: 121, 1034. Reorganizations; Division of Corporate Business, Spin Off; IRC: 368(a)(1)(D) and 355. Residence--Replacement of; Section 1034: Effect of Renting Part of Principal Residence; IRC: 1034(a). Residence, Sale of; Availability of Section 1034--Husband and Wife Living in Separate Residences; IRC: 1034. Residence, Sale of ; Interaction of Section 121 and Installment Sale, Post Mortem Collections; IRC: 121, 453B(c), 691(a), 453(d). Residence, Sale of; Section 121 Exclusion, Partial Business Use; IRC: 121, 1034, 280A(c)(6). Residence, Sale of; Section 1034 Replacement of Personal Residence, Effect of Marital Status; IRC: 1034, 6013. S Corporation Contribution; S Corporation Contribution/Distribution of Appreciated Property; IRC: 351. Sale of Marital Residence; Divorced Couple--Issues Related to Gain on Sale; IRC: 1034, 121. Section 1031 Exchanges; Boot; IRC: 1031. Section 1031 Exchanges; Debt in Section 1031 Exchanges; IRC: 1031. Section 1031 Exchanges; Partnership Property, Replacement Property--Change of Intent; IRC: 1031. Section 1031 Exchanges; Property Received in Exchange--Requirements for Purchase Price and Debt Restrictions; IRC: 1031. Section 1031 Exchanges; Related Party Section 1031 Exchange Issues; IRC: 1031. Section 1031 Replacement Property; Land Improvements Exchanged for Land; IRC: 1031, 1033(g).