Editor's Note: The following is an excerpt from Chapter 11 of the LexisNexis® Guide to FATCA Compliance * by William Byrnes and Robert Munro. The title is now shipping to customers world-wide.
Importance of the Income Source
Editor's Note: The following is an excerpt from Chapter 6 of the forthcoming LexisNexis® Guide to FATCA Compliance by William Byrnes and Robert Munro, scheduled for publication in May 2013.
Types of Entities
The Foreign Account Tax Compliance...
Like-exchanges under IRC Section 1031 (26 USCS 1031) are an important arrow in the quiver of tax planners. However, the collapse and ongoing weakness of the real estate market has highlighted risks associated with Section 1031 transactions, as well as...