The Definition of Real Property Under Section 1031: Comparing the Final and Proposed Regulations

Aaron S. Gaynor

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The Definition of Real Property Under Section 1031: Comparing the Final and Proposed Regulations

机译：第1031条下的实际财产的定义：比较决赛和拟议规定

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The final regulations defining real property for purposes of Section 1031 preserved the general structure and principles of the proposed regulations. However, the final regulations made several substantial changes from the proposed regulations. Notably, the final regulations eliminated the much criticized "purpose and use test," which excluded machinery and other real property with an "active" function from the definition of real property. Additionally, the final regulations now largely permit state law treatment of property as real property to be sufficient for purposes of Section 1031.

机译：为1031年第1031节的目的定义实际财产的最终规定保留了拟议规定的一般结构和原则。但是，最终规定从拟议的规定提出了几项重大变更。值得注意的是，最终规定消除了批评的“目的和使用测试”，其中包括来自Real Property的定义的“有源”功能，其中包括“活跃”功能。此外，最终规定现在主要允许州法律处理属性，因为符合第1031条的目的就足以就足够。

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《Journal of Taxation of Investments》 |2021年第3期|57-61|共5页
作者
Aaron S. Gaynor;
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New York office of Roberts & Holland LLP;

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The Definition of Real Property Under Section 1031: Comparing the Final and Proposed Regulations

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