1031Investment
rev_proc · Rev. Proc. 2000-37

Revenue Procedure 2000-37

Provides a safe harbor for reverse 1031 exchanges using a qualified exchange accommodation arrangement (QEAA).

Key takeaways

  • Establishes the reverse exchange safe harbor.
  • Requires use of an exchange accommodation titleholder.
  • 180-day limit applies.
Read original source (IRS.gov)
Educational information only. The content on this page is general education and is not tax, legal, accounting, or investment advice. Consult your own CPA, attorney, and licensed investment professionals before making any decision related to a 1031 exchange or Delaware Statutory Trust.