Despite congressional rhetoric about tax simplification, our tax laws continually become more complex. The vast growth of the size of a typical tax practitioner’s library is one of many indicators of this increased complexity. In 1954, the complete CCH tax service fit into a 9-volume set of books containing a total of 14,000 pages of materials. By 1984, the same tax service had grown to a 14-volume set of books containing a total of 26,300 pages of materials.
Today, the complete CCH tax service has reached a size of over 25 volumes containing approximately 60,000 pages of materials. This represents growth in mere volume of materials of greater than 400% in less than 55 years. IRC § 1031 is no exception to the complexity of our tax laws.
At the 2017 OSCPA Real Estate Conference, Larry Brant will cover several recent developments in the world of IRC § 1031 exchanges. In addition, he will address some recent developments impacting taxpayers, tax advisors and the Qualified Intermediary industry.
Location:
Sheraton Portland Airport Hotel
8235 NE Airport Way
Portland, Oregon
For more information and to register, visit the OSCPA Real Estate Conference page.
