View Full Version : IRS Issues Guidance on 1031 Exchange of Vacation Homes and Second Homes


wexeter
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.

Revenue Procedure 2008-16

The IRS issued Revenue Procedure 2008-16 (http://www.exeter1031.com/1031_exchange_revenue_procedure_2008_16.aspx) 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.

Treasury Inspector General's Report

This long awaited guidance regarding the 1031 exchange of vacation property and second homes was a direct result of the Inspector General's Report (http://www.exeter1031.com/news_treasury_report_1031_like_kind_exchanges.aspx) issued on Like Kind Exchanges last September.

1031 Exchanges of Vacation Property

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 it here (http://www.exeter1031.com/article_vacation_property.aspx).