{"id":15444,"date":"2024-03-16T19:52:50","date_gmt":"2024-03-16T19:52:50","guid":{"rendered":"http:\/\/attorneywu.com\/chn\/?p=15444"},"modified":"2025-01-30T22:56:05","modified_gmt":"2025-01-30T22:56:05","slug":"%e7%a8%8e%e6%94%b6%e6%b3%95%e5%85%b8%ef%bc%88internal-revenue-code%ef%bc%89irc%e7%ac%ac1031%e6%9d%a1%e6%ac%be%e6%88%bf%e4%ba%a7%e4%ba%a4%e6%98%93%e5%92%8c%e4%bd%bf%e7%94%a8dst%e8%bf%9b%e8%a1%8c","status":"publish","type":"post","link":"http:\/\/attorneywu.com\/chn\/law\/%e7%a8%8e%e6%94%b6%e6%b3%95%e5%85%b8%ef%bc%88internal-revenue-code%ef%bc%89irc%e7%ac%ac1031%e6%9d%a1%e6%ac%be%e6%88%bf%e4%ba%a7%e4%ba%a4%e6%98%93%e5%92%8c%e4%bd%bf%e7%94%a8dst%e8%bf%9b%e8%a1%8c\/","title":{"rendered":"\u7a0e\u6536\u6cd5\u5178\uff08Internal Revenue Code\uff09IRC\u7b2c1031\u6761\u6b3e\u623f\u4ea7\u4ea4\u6613\u548c\u4f7f\u7528DST\u8fdb\u884c\u4ea4\u6613"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15444\" class=\"elementor elementor-15444\">\n\t\t\t\t<div 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Ruling 73\u2013476\u6307\u51fa\uff0c\u5c06\u7edd\u5bf9\u6240\u6709\u6743\u623f\u5730\u4ea7\u4ea4\u6362\u4e3a\u5176\u4ed6\u7b49\u503c\u8d22\u4ea7\u76841\/2\u6743\u76ca\u4e5f\u7b26\u5408Like-Kind\u7684\u5b9a\u4e49\u3002<\/p><p>\u00a0<\/p><p>Bogler\u6848\u5f3a\u8c03\u4e86\u4e3a\u4e86\u7b26\u5408\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u8d44\u683c\u800c\u6301\u6709\u5df2\u83b7\u5f97\u8d22\u4ea7\u7684\u91cd\u8981\u6027\uff0c\u8fd9\u4e9b\u8d22\u4ea7\u53ef\u7528\u4e8e\u6295\u8d44\u6216\u7528\u4e8e\u5546\u4e1a\u8d38\u6613\u3002\u7136\u800c\uff0c\u5feb\u901f\u51fa\u552e\u7ed9\u516c\u53f8\u53ef\u80fd\u4f1a\u5f15\u53d1\u5173\u6ce8\uff0c\u5c3d\u7ba1\u5728\u7eb3\u7a0e\u4eba\u62e5\u6709\u8be5\u516c\u53f8\u5e76\u6253\u7b97\u901a\u8fc7\u516c\u53f8\u8fdb\u884c\u4e1a\u52a1\u65f6\u5b58\u5728\u5bbd\u9650\u3002<\/p><p>\u00a0<\/p><p>Reg. 1.1031(a)-2\u5217\u51fa\u4e86\u7b26\u5408Like-Kind\u8d44\u683c\u7684\u4e2a\u4eba\u8d22\u4ea7\uff0c\u5176\u8981\u6c42\u6bd4\u623f\u5730\u4ea7\u66f4\u4e3a\u4e25\u683c\u3002<\/p><p>\u00a0<\/p><p>\u5728Peabody Natural Resources Company\u8bc9Commissioner\u6848\u4e2d\uff0c\u4e0e\u4ea4\u6362\u77ff\u5c71\u76f8\u5173\u7684\u4f9b\u5e94\u5408\u540c\u88ab\u89c6\u4e3aLike-Kind\uff0c\u800c\u4e0d\u662f\u201cBoot\u201d\u3002\u76f8\u53cd\uff0c\u5728Wiechens\u8bc9U.S.\u6848\u4e2d\uff0c\u4ea4\u6362\u519c\u7530\u7684\u6709\u9650\u6c34\u6743\u4e0d\u7b26\u5408\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u7684Like-Kind\u8981\u6c42\uff0c\u7a81\u663e\u4e86\u8d22\u4ea7\u5206\u7c7b\u4e2d\u7684\u5177\u4f53\u7ec6\u5fae\u5dee\u522b\u3002<\/p><p>\u00a0<\/p><p>\u6700\u540e\uff0cMay Dep&#8217;t Stores Co.\u8bc9Commissioner\u6848\u5f3a\u8c03\u4e86Like-Kind\u4ea4\u6613\u4e2d\u79df\u8d41\u6743\u548c\u7edd\u5bf9\u6240\u6709\u6743\u4e4b\u95f4\u7684\u533a\u522b\uff0c\u7a81\u663e\u4e86\u8d22\u4ea7\u7c7b\u578b\u5728\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u8d44\u683c\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/p><p>\u00a0<\/p><p><strong><b>\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u4e2d\u7684\u8d22\u4ea7\u8bc6\u522b\u548c\u6536\u53d6\u8981\u6c42\u53ca\u5b89\u5168\u6e2f<\/b><\/strong><\/p><p>\u00a0<\/p><p>\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e(a)(3)\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u5728\u8f6c\u8ba9\u653e\u5f03\u7684\u8d22\u4ea7\u540e\u768445\u5929\u5185\u540c\u65f6\u786e\u5b9a\u66ff\u4ee3\u8d22\u4ea7\uff0c\u5e76\u5728\u8f6c\u8ba9\u540e180\u5929\u5185\u6216\u7eb3\u7a0e\u4eba\u8be5\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\u622a\u6b62\u65e5\u671f\uff08\u5305\u62ec\u5ef6\u671f\uff09\u4e4b\u524d\u7684\u65f6\u95f4\u5185\uff08\u4ee5\u8f83\u65e9\u8005\u4e3a\u51c6\uff09\u6536\u5230\u66ff\u4ee3\u8d22\u4ea7\u3002<\/p><p>\u00a0<\/p><p>\u5ef6\u671f\u4ea4\u6362\u7684\u89c4\u5b9a\u89c4\u5b9a\uff0c\u572845\u5929\u7684\u201c\u786e\u5b9a\u671f\u201d\u5185\u5fc5\u987b\u660e\u786e\u800c\u6e05\u6670\u5730\u786e\u5b9a\u201c\u66ff\u4ee3\u8d22\u4ea7\u201d\u3002\u5404\u79cd\u60c5\u51b5\u90fd\u6709\u6240\u8003\u8651\uff0c\u5141\u8bb8\u7eb3\u7a0e\u4eba\u5728\u201c3\u8d22\u4ea7\u89c4\u5219\u201d\uff0c\u201c200%\u89c4\u5219\u201d\u6216\u201c95%\u89c4\u5219\u201d\u4e0b\u786e\u5b9a\u66ff\u4ee3\u8d22\u4ea7\u3002\u8fd9\u4e9b\u89c4\u5219\u5141\u8bb8\u6807\u8bc6\u4efb\u610f\u4ef7\u503c\u7684\u4e09\u4e2a\u66ff\u4ee3\u8d22\u4ea7\uff083\u8d22\u4ea7\u89c4\u5219\uff0c\u5e02\u573a\u4ef7\u503c\u5305\u62ec\u62b5\u62bc\u8d37\u6b3e\uff09\u6216\u4e0d\u8d85\u8fc7\u653e\u5f03\u8d22\u4ea7\u4ef7\u503c\u7684\u4e24\u500d\u7684\u4efb\u610f\u6570\u91cf\u7684\u66ff\u4ee3\u8d22\u4ea7\uff08200%\u89c4\u5219\uff0c\u5e02\u573a\u4ef7\u503c\u5305\u62ec\u62b5\u62bc\u8d37\u6b3e\uff09\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u6807\u8bc6\u7684\u8d22\u4ea7\u8fc7\u591a\uff0c\u5219\u5c06\u88ab\u89c6\u4e3a\u672a\u6807\u8bc6\u4efb\u4f55\u8d22\u4ea7\uff0c\u5931\u53bb1031\u6761\u6b3e\u7684\u975e\u8bc6\u522b\u4f18\u60e0\u3002<\/p><p>\u00a0<\/p><p>\u5982\u679c\u7eb3\u7a0e\u4eba\u63a5\u6536\u201c\u5e02\u573a\u4ef7\u503c\u81f3\u5c11\u8fbe\u5230\u6240\u6709\u786e\u5b9a\u66ff\u4ee3\u8d22\u4ea7\u7684\u5e02\u573a\u4ef7\u503c\u603b\u548c95%\u7684\u786e\u5b9a\u66ff\u4ee3\u8d22\u4ea7\uff0895%\u89c4\u5219\uff0c\u5e02\u573a\u4ef7\u503c\u4e0d\u5305\u62ec\u62b5\u62bc\u8d37\u6b3e\uff09\u201d\uff0c\u5219\u53ef\u4ee5\u7b26\u54081031\u6761\u6b3e\u7684\u8981\u6c42\u3002\u6709\u5173\u66f4\u591a\u8be6\u7ec6\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605Reg. \u00a71.1031(k)-1(c)(4)(ii)(B)\u3002<\/p><p>\u00a0<\/p><p>\u6839\u636e\u89c4\u5b9a\uff0c\u66ff\u4ee3\u8d22\u4ea7\u5fc5\u987b\u5728\u201c\u4ea4\u6362\u671f\u201d\u5185\u6536\u5230\uff0c\u8be5\u671f\u9650\u7531\u7b2c1031\u6761\u6b3e(a)(3)(B)\u6307\u5b9a\uff0c\u4e0d\u8d85\u8fc7180\u5929\u3002\uff08\u8bf7\u53c2\u9605\u00a71.1031(k)-1(d)(1)\uff09\u3002\u5bf9\u4e8e\u201c\u5b9e\u8d28\u4e0a\u76f8\u540c\u8d22\u4ea7\u201d\u6d4b\u8bd5\uff0c\u751f\u4ea7\u7684\u623f\u5730\u4ea7\u4e0d\u5fc5\u5728\u63a5\u6536\u65e5\u671f\u524d\u5b8c\u6210\u3002\u4f46\u662f\uff0c\u53ea\u6709\u5728\u8be5\u65e5\u671f\u5b8c\u6210\u751f\u4ea7\u65f6\uff0c\u5b83\u624d\u4f1a\u88ab\u89c6\u4e3a\u4e0e\u6807\u8bc6\u7684\u5b9e\u8d28\u4e0a\u76f8\u540c\u8d22\u4ea7\uff08Reg. \u00a71.1031(k)-1(e)(3)(iii)\uff09\u3002<\/p><p>\u00a0<\/p><p>\u6b64\u5916\uff0c\u89c4\u5b9a\u63d0\u4f9b\u4e86\u201c\u5b89\u5168\u6e2f\u201d\uff0c\u5141\u8bb8\u7eb3\u7a0e\u4eba\u5728\u5ef6\u671f\u4ea4\u6362\u4e2d\u4f7f\u7528\u5b89\u5168\u6216\u62c5\u4fdd\u5b89\u6392\u3001\u5408\u683c\u7684\u6258\u7ba1\u8d26\u6237\u3001\u5408\u683c\u7684\u4e2d\u4ecb\u548c\u5229\u606f\u548c\u589e\u957f\u56e0\u7d20\u4f5c\u4e3a\u4e00\u90e8\u5206\u3002\u60a8\u53ef\u4ee5\u5728Reg. \u00a71.1031(k)-1(g)\u4e2d\u627e\u5230\u66f4\u591a\u4fe1\u606f\u3002<\/p><p>\u00a0<\/p><p><strong><b>\u7406\u89e3\u7a0e\u6536\u548c\u8d22\u4ea7\u4ea4\u6362\u4e2d\u7684\u5229\u76ca\u8fde\u7eed\u6027<\/b><\/strong><\/p><p>\u00a0<\/p><p>\u5728\u7a0e\u52a1\u65b9\u9762\uff0c\u4ea4\u6362\u5f80\u5f80\u7c7b\u4f3c\u4e8e\u5c06\u4ea4\u6362\u8d22\u4ea7\u4e2d\u7684\u6295\u8d44\u5151\u73b0\u3002\u7136\u800c\uff0c\u57281031\u6761\u6b3e\u4e0b\uff0c\u901a\u8fc7\u7c7b\u4f3c\u6027\u8d22\u4ea7\u4ea4\u6362\u83b7\u5f97\u7684\u623f\u5730\u4ea7\u88ab\u89c6\u4e3a\u539f\u59cb\u6295\u8d44\u7684\u4e00\u79cd\u6539\u5f62\u5f0f\u7684\u5ef6\u7eed\u3002\u8fd9\u79cd\u89c2\u70b9\u8ba4\u4e3a\u6295\u8d44\u662f\u6301\u7eed\u8fdb\u884c\u7684\uff0c\u5bfc\u81f4\u5bf9\u6536\u76ca\u6216\u635f\u5931\u7684\u6280\u672f\u6027\u8ba4\u5b9a\uff0c\u4f46\u4e0d\u662f\u5b9e\u9645\u8ba4\u5b9a\u3002\u56e0\u6b64\uff0c\u5728\u4ea4\u6362\u671f\u95f4\u5f81\u7a0e\u6216\u5141\u8bb8\u6263\u9664\u88ab\u89c6\u4e3a\u4e0d\u5408\u9002\u3002<\/p><p>\u00a0<\/p><p>\u9500\u552e\u4e0e\u4ea4\u6362\uff1a<\/p><p>\u524d\u8ff0Regulation \u00a71.1002-1(d)\u5c06\u4ea4\u6362\u5b9a\u4e49\u4e3a\u8d22\u4ea7\u7684\u4e92\u76f8\u8f6c\u79fb\uff0c\u5e76\u5c06\u5176\u4e0e\u4ec5\u4e3a\u8d27\u5e01\u8003\u8651\u8fdb\u884c\u7684\u7b80\u5355\u8f6c\u79fb\u533a\u5206\u5f00\u6765\u3002<\/p><p>\u00a0<\/p><p>\u9500\u552e\u548c\u56de\u79df\u8003\u8651\uff1a<\/p><p>\u5982\u679c\u79df\u7ea6\uff0c\u5305\u62ec\u53ef\u9009\u62e9\u5ef6\u957f\u7684\u90e8\u5206\uff0c\u6301\u7eed30\u5e74\u6216\u66f4\u957f\u65f6\u95f4\uff0c\u5219\u79df\u8d41\u6743\u548c\u8d39\u7528\u6743\u5c06\u6839\u636eReg. \u00a71.1031(a)-1(c)\u88ab\u89c6\u4e3a\u7c7b\u4f3c\u8d22\u4ea7\u3002<\/p><p>\u00a0<\/p><p>\u635f\u5931\u5141\u8bb8\uff1a<\/p><p>\u5982\u679c\u79df\u7ea6\u5177\u6709\u8d44\u672c\u4ef7\u503c\uff0c\u5373\u5176\u4ef7\u503c\u8d85\u8fc7\u79df\u91d1\uff0c\u5219\u4e0d\u5141\u8bb8\u635f\u5931\u3002\u7136\u800c\uff0c\u5982\u679c\u6ca1\u6709\u8d44\u672c\u4ef7\u503c\uff0c\u4f8b\u5982\u5f53\u9500\u552e\u4ef7\u503c\u4e3a\u5168\u4ef7\u503c\u800c\u79df\u91d1\u4e3a\u516c\u5e73\u79df\u91d1\u4e14\u6ca1\u6709\u8d44\u672c\u4ef7\u503c\u65f6\uff0c\u5bf9\u9500\u552e\u7684\u635f\u5931\u53ef\u4ee5\u88ab\u5141\u8bb8\u3002<\/p><p>\u00a0<\/p><p><strong><b>\u7406\u89e31031\u6761\u6b3e\u4ea4\u6362\u4e2d\u7684\u6301\u6709\u8981\u6c42<\/b><\/strong><\/p><p>\u00a0<\/p><p>1031(a)\u6761\u6b3e\u89c4\u5b9a\u4e86\u4ea4\u6362\u4e2d\u6d89\u53ca\u7684\u623f\u5730\u4ea7\u5fc5\u987b\u662f\u201c\u7528\u4e8e\u751f\u4ea7\u6027\u7528\u9014\uff0c\u7528\u4e8e\u8d38\u6613\u6216\u4f01\u4e1a\u6216\u7528\u4e8e\u6295\u8d44\u201d\uff0c\u65e0\u8bba\u662f\u5bf9\u4e8e\u88ab\u653e\u5f03\u7684\u8d22\u4ea7\u8fd8\u662f\u66ff\u4ee3\u8d22\u4ea7\u90fd\u662f\u5982\u6b64\u3002\u8fd9\u4e00\u6807\u51c6\u4e0e\u5176\u4ed6\u6761\u6b3e\u4e2d\u4f7f\u7528\u7684\u8bed\u8a00\u4e0d\u540c\uff0c\u4f8b\u5982\u00a7\u00a71221(a)(2)\u548c1231\uff0c\u540e\u8005\u63d0\u5230\u201c\u7528\u4e8e\u8d38\u6613\u6216\u4f01\u4e1a\u7684\u8d22\u4ea7\u201d\u3002<\/p><p>\u00a0<\/p><p>\u6cd5\u89c4\u660e\u786e\u6392\u9664\u4e86\u4e2a\u4eba\u7528\u9014\u7684\u8d22\u4ea7\uff0c\u4e0d\u7b26\u54081031\u6761\u6b3e\u7684\u8d44\u683c\u3002\u4f8b\u5982\uff0c\u5c06\u51fa\u79df\u4f4f\u5b85\u7269\u4e1a\u4e0e\u53e6\u4e00\u4f4f\u5b85\u7269\u4e1a\u8fdb\u884c\u4ea4\u6362\uff0c\u4ee5\u4f9b\u7eb3\u7a0e\u4eba\u4e2a\u4eba\u5c45\u4f4f\uff0c\u4e0d\u7b26\u5408\u201c\u62df\u6301\u6709\u201d\u7684\u8981\u6c42\u3002\u4e3a\u4e86\u63d0\u4f9b\u660e\u786e\u6027\uff0cRevenue Procedure 2008-16\u5efa\u7acb\u4e86\u4e00\u4e2a\u5b89\u5168\u6e2f\uff0c\u7528\u4e8e\u786e\u5b9a\u5c45\u4f4f\u5355\u4f4d\u662f\u5426\u7b26\u54081031\u6761\u6b3e\u4e0b\u7528\u4e8e\u8d38\u6613\u6216\u4f01\u4e1a\u7684\u751f\u4ea7\u6027\u7528\u9014\u6216\u6295\u8d44\u7684\u8981\u6c42\u3002<\/p><p>\u00a0<\/p><p>\u6b64\u5916\uff0c1031\u6761\u6b3e\u9002\u7528\u4e8e\u4ea4\u6362\u4e2d\u7684\u4e00\u65b9\u4e0e\u5176\u4ed6\u53c2\u4e0e\u65b9\u65e0\u5173\u3002\u6cd5\u89c4\u89c4\u5b9a\uff0c\u5982\u679c\u8d22\u4ea7\u5728\u5176\u4ed6\u65b9\u9762\u76f8\u4f3c\uff0c\u4ea4\u6362\u8d38\u6613\u6216\u4f01\u4e1a\u8d22\u4ea7\u4e0e\u6295\u8d44\u8d22\u4ea7\uff0c\u6216\u53cd\u4e4b\u4ea6\u7136\uff0c\u53ef\u80fd\u7b26\u5408\u975e\u8bc6\u522b\u8d44\u683c\u3002<\/p><p>\u00a0<\/p><p><strong><b>\u6301\u6709\u671f\u8981\u6c42\uff1a2\u5e74\u6301\u6709\u671f<\/b><\/strong><\/p><p>\u00a0<\/p><p>1989\u5e74\u7684\u4fee\u6b63\u6848\u57281031(f)\u548c(g)\u4e0b\u589e\u52a0\u4e86\u76f8\u5173\u4eba\u4e4b\u95f4\u4ea4\u6362\u76842\u5e74\u6301\u6709\u671f\u8981\u6c42\u3002\u672a\u80fd\u6ee1\u8db3\u8fd9\u4e9b\u6301\u6709\u671f\u8981\u6c42\u5c06\u5bfc\u81f4\u5728\u968f\u540e\u7684\u4e0d\u5408\u683c\u8f6c\u8ba9\u5e74\u4efd\u4e2d\u8bc6\u522b\u6536\u76ca\u6216\u635f\u5931\u3002<\/p><p>\u00a0<\/p><p>\u56fd\u4f1a\u5f15\u5165\u4e861031(f)(4)\u6761\u6b3e\uff0c\u4ee5\u9632\u6b62\u65e8\u5728\u89c4\u907f1031(f)\u76ee\u7684\u7684\u4ea4\u6362\uff0c\u7279\u522b\u662f\u5bf9\u76f8\u5173\u4eba\u8bd5\u56fe\u89c4\u907f\u89c4\u5219\u7684\u62c5\u5fe7\u3002\u6709\u5173\u6b64\u4e8b\u7684\u8fdb\u4e00\u6b65\u6307\u5bfc\uff0c\u8bf7\u53c2\u9605Rev. Rul. 2002-83\u3002<\/p><p>\u00a0<\/p><p><strong><b>\u4e86\u89e31031\u8282\u4e2d\u7684\u6301\u6709\u8981\u6c42<\/b><\/strong><\/p><p>\u00a0<\/p><p>1031(a)\u8282\u89c4\u5b9a\u4e86\u53c2\u4e0e\u4ea4\u6362\u7684\u623f\u5730\u4ea7\u5fc5\u987b\u662f\u201c\u7528\u4e8e\u751f\u4ea7\u6027\u8d38\u6613\u6216\u4e1a\u52a1\u6216\u6295\u8d44\u7684\u201d\uff0c\u65e2\u9002\u7528\u4e8e\u88ab\u653e\u5f03\u7684\u8d22\u4ea7\u4e5f\u9002\u7528\u4e8e\u66ff\u4ee3\u8d22\u4ea7\u3002\u8fd9\u4e00\u6807\u51c6\u4e0e\u5176\u4ed6\u8282\u59821221(a)(2)\u548c1231\u4e2d\u4f7f\u7528\u7684\u8bed\u8a00\u6709\u6240\u4e0d\u540c\uff0c\u540e\u8005\u63d0\u5230\u201c\u7528\u4e8e\u751f\u4ea7\u6027\u8d38\u6613\u6216\u4e1a\u52a1\u7684\u8d22\u4ea7\u201d\u3002<\/p><p>\u00a0<\/p><p>\u6cd5\u89c4\u660e\u786e\u6392\u9664\u4e86\u4e2a\u4eba\u4f7f\u7528\u7684\u8d22\u4ea7\u4e0d\u7b26\u54081031\u8282\u7684\u8d44\u683c\u3002\u4f8b\u5982\uff0c\u5c06\u79df\u7528\u7684\u4f4f\u5b85\u7269\u4e1a\u4e0e\u53e6\u4e00\u680b\u4f4f\u5b85\u7269\u4e1a\u8fdb\u884c\u4ea4\u6362\uff0c\u4ee5\u4f9b\u7eb3\u7a0e\u4eba\u4e2a\u4eba\u5c45\u4f4f\uff0c\u4e0d\u7b26\u5408\u201c\u6301\u6709\u201d\u7684\u8981\u6c42\u3002\u4e3a\u4e86\u63d0\u4f9b\u660e\u786e\u6027\uff0c2008-16\u53f7\u7a0e\u6536\u7a0b\u5e8f\u5efa\u7acb\u4e86\u4e00\u4e2a\u786e\u5b9a\u4f4f\u623f\u5355\u5143\u662f\u5426\u7b26\u54081031\u8282\u4e0b\u7528\u4e8e\u751f\u4ea7\u6027\u8d38\u6613\u6216\u4e1a\u52a1\u6216\u6295\u8d44\u7684\u8d22\u4ea7\u7684\u5b89\u5168\u6e2f\u3002<\/p><p>\u00a0<\/p><p>\u6b64\u5916\uff0c1031\u8282\u5728\u4ea4\u6362\u4e2d\u9002\u7528\u4e8e\u4e00\u65b9\u7684\u5e94\u7528\u4e0e\u9002\u7528\u4e8e\u5176\u4ed6\u6d89\u53ca\u65b9\u7684\u5e94\u7528\u662f\u72ec\u7acb\u7684\u3002\u6cd5\u89c4\u6307\u660e\uff0c\u5982\u679c\u8d22\u4ea7\u5728\u5176\u4ed6\u65b9\u9762\u7b26\u5408\u76f8\u4f3c\u6027\u8d28\uff0c\u5219\u5c06\u8d38\u6613\u6216\u4e1a\u52a1\u8d22\u4ea7\u4e0e\u6295\u8d44\u8d22\u4ea7\u4ea4\u6362\uff0c\u6216\u53cd\u4e4b\u4ea6\u53ef\u83b7\u5f97\u975e\u8bc6\u522b\u8d44\u683c\u3002<\/p><p>\u00a0<\/p><p><strong><b>\u63a2\u8ba8\u4e09\u65b9\u4ea4\u6362\u3001\u5faa\u73af\u4ea4\u6362\u548c\u9006\u5411\u65af\u5854\u514b\u4ea4\u6362\u57281031\u8282\u4ea4\u6613\u4e2d\u7684\u5e94\u7528<\/b><\/strong><\/p><p>\u00a0<\/p><p>1.\u4e09\u65b9\u4ea4\u6362\u548c\u5ef6\u8fdf\u4ea4\u6362<\/p><p>\u00a0<\/p><p>\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u4e09\u65b9\u4ea4\u6362\u6216\u5ef6\u8fdf\u4ea4\u6362\u53ef\u4ee5\u7b26\u54081031\u8282\u7684\u89c4\u5b9a\u3002<\/p><p>\u00a0<\/p><p>\u4e09\u65b9\u4ea4\u6362\uff1a<\/p><p>\u00a0<\/p><p>1.\u7532\u60f3\u8981\u4e0e\u4e19\u7684\u519c\u573a\u8fdb\u884c\u4ea4\u6362\uff0c\u4f46\u4e19\u5bf9\u7532\u7684\u8d22\u4ea7\u4e0d\u611f\u5174\u8da3\u3002<\/p><p>2.\u4e59\u63d0\u51fa\u4ee5\u73b0\u91d1\u8d2d\u4e70\u7532\u7684\u7267\u573a\u3002<\/p><p>3.\u7532\u5efa\u8bae\u4e59\u8d2d\u4e70\u4e19\u7684\u519c\u573a\uff0c\u7136\u540e\u5c06\u8be5\u519c\u573a\u4ea4\u6362\u4e3a\u7532\u7684\u7267\u573a\u3002\u4e59\u540c\u610f\u3002<\/p><p>\u8fd9\u6837\u7684\u4e09\u65b9\u4ea4\u6362\u53ef\u4ee5\u7b26\u54081031\u8282\u7684\u89c4\u5b9a\uff0c\u5982Rev. Rul. 77-297\u6240\u786e\u8ba4\u3002<\/p><p>\u00a0<\/p><p>\u5faa\u73af\u4ea4\u6362\uff1a<\/p><p>\u00a0<\/p><p>\u7532\u3001\u4e59\u548c\u4e19\u8fdb\u884c\u5faa\u73af\u4ea4\u6362\uff0c\u7532\u5c06\u5979\u7684\u7267\u573a\u8f6c\u8ba9\u7ed9\u4e59\uff0c\u4e59\u5c06\u623f\u5730\u4ea7\u8f6c\u8ba9\u7ed9\u4e19\uff0c\u4e19\u5c06\u519c\u573a\u8f6c\u8ba9\u7ed9\u7532\u3002<\/p><p>\u5982\u679c\u5404\u65b9\u6ee1\u8db3\u6301\u6709\u8981\u6c42\uff0c\u5219\u8be5\u4ea4\u6362\u4e2d\u7684\u6bcf\u4e2a\u65b9\u90fd\u53ef\u4ee5\u7b26\u54081031\u8282\u7684\u89c4\u5b9a\uff0c\u5982Rev. Rul. 57-244\u6240\u8ff0\u3002<\/p><p>\u4e0d\u5fc5\u4ece\u540c\u4e00\u4eba\u90a3\u91cc\u6536\u5230\u76f8\u4f3c\u8d22\u4ea7\uff0c\u4ee5\u6362\u53d6\u5df2\u8f6c\u8ba9\u7684\u8d22\u4ea7\u3002<\/p><p>\u7136\u800c\uff0c\u5373\u4f7f\u5c06\u73b0\u91d1\u518d\u6295\u8d44\u4e8e\u76f8\u4f3c\u8d22\u4ea7\uff0c\u5982\u679c\u4ee5\u73b0\u91d1\u4ea4\u6362\u81ea\u5df1\u7684\u8d22\u4ea7\uff0c\u4e5f\u4f1a\u4f7f\u4ea4\u6613\u5931\u53bb1031\u8282\u7684\u8d44\u683c\u3002<\/p><p>\u00a0<\/p><p>\u6f5c\u5728\u95ee\u9898\u7684\u8003\u8651\uff1a<\/p><p>\u00a0<\/p><p>\u5982\u679c\u4e59\u65e0\u6cd5\u6216\u4e0d\u613f\u610f\u63a5\u53d7\u4e19\u7684\u8d22\u4ea7\uff0c\u7532\u53ef\u4ee5\u8058\u8bf7\u4e00\u540d\u5b89\u6392\u8005\uff08\u5408\u683c\u7684\u4e2d\u4ecb\uff09\u6765\u4fc3\u6210\u4ea4\u6362\uff1a<\/p><p>\u5b89\u6392\u8005\u4f7f\u7528\u4e59\u7684\u8d44\u91d1\u8d2d\u4e70\u4e19\u7684\u519c\u573a\u3002<\/p><p>\u7136\u540e\u5c06\u519c\u573a\u8f6c\u8ba9\u7ed9\u7532\uff0c\u7532\u7684\u7267\u573a\u8f6c\u8ba9\u7ed9\u4e59\u3002<\/p><p>\u8fd9\u79cd\u5b89\u6392\u53d7\u5230Regulation \u00a71.1031(b)-2\u7684\u7ba1\u7406\u3002<\/p><p>\u00a0<\/p><p>\u201c\u5408\u683c\u7684\u4e2d\u4ecb\u201d\u5b89\u5168\u6e2f<\/p><p>\u201c\u5408\u683c\u7684\u4e2d\u4ecb\u201d\u5b89\u5168\u6e2f\u662f\u8fd9\u4e9b\u5b89\u5168\u6e2f\u4e2d\u6700\u5173\u952e\u7684\u4e00\u4e2a\u3002\u5b83\u5141\u8bb8\u7eb3\u7a0e\u4eba\u8058\u8bf7\u4e00\u4e2a\u4eba\u6216\u5b9e\u4f53\uff08\u4e0d\u662f\u6839\u636e\u00a71.1031(k)-1(k)\u5217\u4e3a\u201c\u4e0d\u5408\u683c\u4eba\u5458\u201d\uff09\u6765\u8d2d\u4e70\u548c\u8f6c\u79fb\u8d22\u4ea7\uff0c\u800c\u4e0d\u88ab\u89c6\u4e3a1031\u8282\u4e0b\u7eb3\u7a0e\u4eba\u7684\u4ee3\u7406\u4eba\u3002\u5728\u6d89\u53ca\u7532\u3001\u4e59\u548c\u4e19\u7684\u60c5\u51b5\u4e2d\uff0c\u5982\u679c\u4e59\u62d2\u7edd\u8d2d\u4e70\u5e76\u8f6c\u8ba9\u8d22\u4ea7\u7ed9\u7532\uff0c\u7532\u53ef\u4ee5\u8058\u8bf7\u4e2d\u4ecb\u5c06\u7532\u7684\u7267\u573a\u4ee5\u73b0\u91d1\u5356\u7ed9\u4e59\uff0c\u7136\u540e\u7528\u6240\u5f97\u6b3e\u9879\u8d2d\u4e70\u7531\u7532\u6307\u5b9a\u7684\u8d22\u4ea7\uff08\u5728\u8fd9\u91cc\u662f\u4e19\u7684\u519c\u573a\uff09\uff0c\u5e76\u5c06\u4e19\u7684\u519c\u573a\u8f6c\u8ba9\u7ed9\u7532\u3002\u8fd9\u79cd\u5b89\u5168\u6e2f\u4f7f\u7532\u7684\u4ee3\u7406\u4eba\u80fd\u591f\u4ee5\u73b0\u91d1\u5411\u4e59\u51fa\u552e\u7532\u7684\u7267\u573a\uff0c\u800c\u4e0d\u4f1a\u5f71\u54cd\u7532\u76841031\u8282\u5f85\u9047\u3002<\/p><p>\u00a0<\/p><p>Regulation \u00a71.1031(k)-1(g)(4)(iii)(B)\u89c4\u5b9a\uff0c\u4e2d\u4ecb\u5fc5\u987b\u4f5c\u4e3a\u771f\u6b63\u7684\u4f20\u9012\u8005\u6765\u8d2d\u4e70\u548c\u8f6c\u79fb\u88ab\u653e\u5f03\u7684\u8d22\u4ea7\u548c\u66ff\u4ee3\u8d22\u4ea7\u3002\u7136\u800c\uff0c\u76f4\u63a5\u8fc7\u6237\u4e5f\u662f\u5141\u8bb8\u7684\uff0c\u5141\u8bb8\u4e2d\u4ecb\u4fdd\u6301\u5728\u6240\u6709\u6743\u94fe\u4e4b\u5916\u3002\u6709\u5173\u66f4\u591a\u8be6\u7ec6\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605Reg. \u00a71.1031(k)-1(g)(4)(iv)\u3001(v)\u3002<\/p><p>\u00a0<\/p><p>\u53cd<strong><b>Starker <\/b><\/strong>\u4ea4\u6362\u662f\u6307\u5728\u653e\u5f03\u8d22\u4ea7\u8f6c\u79fb\u4e4b\u524d\u5c31\u5df2\u7ecf\u53d6\u5f97\u66ff\u4ee3\u8d22\u4ea7\u7684\u4ea4\u6362\u3002\u8fd9\u91cc\u662f\u5b83\u7684\u5178\u578b\u64cd\u4f5c\u65b9\u5f0f\uff1a<\/p><p>\u00a0<\/p><p>\u7eb3\u7a0e\u4eba\u5b89\u6392\u4e00\u4e2a\u914d\u5408\u65b9\u8d2d\u4e70\u8d22\u4ea7\uff0c\u540c\u65f6\u786e\u5b9a\u4ed6\u5c06\u5728\u4ea4\u6362\u4e2d\u653e\u5f03\u7684\u5546\u4e1a\u6216\u6295\u8d44\u623f\u5730\u4ea7\u4e2d\u7684\u54ea\u4e00\u4e2a\u3002\u8fd9\u79cd\u4e0e\u914d\u5408\u65b9\u7684\u5b89\u6392\u901a\u5e38\u88ab\u79f0\u4e3a\u201c\u505c\u8f66\u5b89\u6392\u201d\u3002<\/p><p>\u00a0<\/p><p>\u4e00\u65e6\u7eb3\u7a0e\u4eba\u786e\u5b9a\u4e86\u8981\u653e\u5f03\u7684\u8d22\u4ea7\uff0c\u4ed6\u5c31\u4f1a\u542f\u52a8\u4e00\u4e2a\u8ba1\u5212\uff0c\u6700\u7ec8\u5c06\u653e\u5f03\u7684\u8d22\u4ea7\u4e0e\u914d\u5408\u65b9\u6301\u6709\u7684\u5546\u4e1a\u623f\u5730\u4ea7\u8fdb\u884c\u4ea4\u6362\u3002<\/p><p>\u00a0<\/p><p>\u4f5c\u4e3a\u4ea4\u6613\u7684\u4e00\u90e8\u5206\uff0c\u7eb3\u7a0e\u4eba\u653e\u5f03\u7684\u8d22\u4ea7\u5c06\u7531\u914d\u5408\u65b9\u51fa\u552e\uff0c\u9500\u552e\u6536\u76ca\u5c06\u7528\u4e8e\u507f\u8fd8\u914d\u5408\u65b9\u3002<\/p><p>\u00a0<\/p><p>\u5982\u679c\u6ee1\u8db3\u4e86\u5177\u4f53\u8981\u6c42\uff0c2000-37\u7a0e\u6536\u7a0b\u5e8f\u4e3a\u50cf\u4e0a\u8ff0\u6240\u63cf\u8ff0\u7684\u53cd\u65af\u5854\u514b\u5b89\u6392\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5b89\u5168\u6e2f\uff0c\u4f7f\u5176\u7b26\u5408\u00a71031\u7684\u5f85\u9047\u8981\u6c42\u3002<\/p><p>\u00a0<\/p><p><strong><b>\u7a0e\u52a1\u540e\u679c\uff1a<\/b><\/strong><\/p><p>\u00a0<\/p><p>\u4ec5\u9002\u7528\u4e8eLike-Kind Property\u2014\u2014\u5e26\u6709\u73b0\u91d1\u6216\u975e\u7b26\u5408\u6761\u4ef6\u8d22\u4ea7\u7684\u6536\u76ca\u8ba4\u5b9a\u4e0e\u201cboot\u201d<\/p><p>\u00a0<\/p><p>\u5728\u00a71031\u4ea4\u6362\u4e2d\uff0c\u5982\u679c\u4e00\u65b9\u5728Like-Kind Property\u65c1\u8fb9\u6536\u5230\u73b0\u91d1\u6216\u975e\u7b26\u5408\u6761\u4ef6\u8d22\u4ea7\uff0c\u8fd9\u5c31\u4e0d\u518d\u88ab\u89c6\u4e3a\u4ec5\u6d89\u53caLike-Kind Property\u7684\u4ea4\u6613\u3002\u867d\u7136\u00a71031\u5141\u8bb8\u8fd9\u6837\u7684\u4ea4\u6362\uff0c\u4f46\u5b83\u8981\u6c42\u5bf9Like-Kind Property\u7684\u6536\u76ca\u8fdb\u884c\u8ba4\u5b9a\uff0c\u76f4\u81f3\u8fbe\u5230\u6536\u5230\u7684\u201cboot\u201d\u91d1\u989d\uff08\u4e0d\u8d85\u8fc7\u5b9e\u73b0\u7684\u6536\u76ca\uff09\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\u4e0d\u5141\u8bb8\u5bf9Like-Kind Property\u8fdb\u884c\u635f\u5931\u8ba4\u5b9a\u3002<\/p><p>\u00a0<\/p><ul><li>1031\u7684\u89c4\u5b9a\u4e13\u95e8\u9002\u7528\u4e8e\u4e0e\u4ea4\u6613\u4e2d\u6d89\u53ca\u7684Like-Kind Property\u76f8\u5173\u7684\u6536\u76ca\u6216\u635f\u5931\u3002\u4efb\u4f55\u4e0e\u975eLike-Kind Property\u76f8\u5173\u7684\u6536\u76ca\u6216\u635f\u5931\u90fd\u5728\u00a71001(c)\u4e0b\u8fdb\u884c\u5904\u7406\uff0c\u5e76\u4e14\u76f8\u5e94\u5730\u8fdb\u884c\u8ba4\u5b9a\u3002\u4ea4\u6362\u975e\u7b26\u5408\u6761\u4ef6\u8d22\u4ea7\u800c\u4ea7\u751f\u7684\u635f\u5931\u4e5f\u5728\u8fd9\u4e2a\u6846\u67b6\u5185\u5f97\u5230\u8ba4\u5b9a\u3002<\/li><\/ul><p>\u00a0<\/p><p>\u5904\u7406\u8d1f\u503a\u5728\u00a71031\u4ea4\u6362\u4e2d\u7684\u4f5c\u7528\uff1a\u5c06\u51c0\u8d1f\u503a\u89e3\u9664\u89c6\u4e3a\u6536\u5230\u7684\u6b3e\u9879<\/p><p>\u00a0<\/p><p>\u5728\u00a71031\u4ea4\u6362\u4e2d\uff0c\u51cf\u514d\u503a\u52a1\u88ab\u89c6\u4e3a\u7eb3\u7a0e\u4eba\u83b7\u5f97\u7684\u6b3e\u9879\u3002\u8fd9\u79cd\u51cf\u514d\u88ab\u5f52\u7c7b\u4e3a\u201cboot\u201d\uff0c\u8fd9\u662f\u7528\u6765\u63cf\u8ff0\u5728\u4ea4\u6362\u4e2d\u83b7\u5f97\u7684\u975eLike-Kind Property\u7684\u672f\u8bed\u3002\u7136\u800c\uff0c\u6839\u636e\u50cfReg. \u00a71.1031(b)-1(c)\u548cReg. 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Property\uff08\u8ba1\u7b97\uff09\u5728\u00a71031(d)\u4e0b\uff1a<\/p><p>\u00a0<\/p><p>\u672a\u88ab\u8ba4\u5b9a\u7684\u6536\u76ca\u6216\u635f\u5931\u901a\u8fc7\u4f7f\u7528\u6240\u6709\u653e\u5f03\u8d22\u4ea7\u7684\u603bBASIS\u4f5c\u4e3a\u8d77\u70b9\u5f97\u5230\u4fdd\u7559\u3002<\/p><p>\u8fd9\u4e2a\u201c\u66ff\u4ee3BASIS\u201d\uff08\u89c1\u00a77701(a)(42)\uff09\u6839\u636e\u4ea4\u6613\u4e2d\u8ba4\u5b9a\u7684\u6536\u76ca\u6216\u635f\u5931\u8fdb\u884c\u8c03\u6574\uff08\u5728\u4ea4\u6362\u975e\u7b26\u5408\u6761\u4ef6\u8d22\u4ea7\u65f6\u53ef\u80fd\u4f1a\u8ba4\u5b9a\u635f\u5931\uff09\uff0c\u5e76\u4e14\u4e5f\u88ab\u201c\u6536\u5230\u7684\u6b3e\u9879\u201d\u51cf\u5c11\u3002<\/p><p>(a) \u89e3\u9664\u8d1f\u503a\u88ab\u89c6\u4e3a\u51cf\u5c11BASIS\u7684\u6536\u5230\u6b3e\u9879\uff1b<\/p><p>(b) 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1031<\/b><\/strong><\/p><p>\u00a0<\/p><p>\u540c\u65f6\u9002\u7528\u4e8e\u7b2c121\u8282\u548c\u7b2c1031\u8282\u7684\u4ea4\u6613<\/p><p>\u6839\u636e\u7b2c121\u8282\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u5728\u6ee1\u8db3\u4e00\u5b9a\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\u4ece\u9500\u552e\u6216\u4ea4\u6362\u4e3b\u8981\u4f4f\u6240\u7684\u6536\u76ca\u4e2d\u8c41\u514d\u3002\u5373\u4f7f\u5728\u51fa\u552e\u65f6\uff0c\u8be5\u8d22\u4ea7\u7528\u4e8e\u4e1a\u52a1\u6216\u6295\u8d44\u76ee\u7684\uff0c\u8fd9\u79cd\u8c41\u514d\u4e5f\u9002\u7528\u3002\u4ee5\u4e0b\u662f\u5173\u4e8e\u7b2c121\u8282\u548c\u7b2c1031\u8282\u4e92\u52a8\u7684\u4e00\u4e9b\u5173\u952e\u70b9\uff1a<\/p><p>\u00a0<\/p><ol><li>\u5728\u5e94\u7528\u7b2c1031\u8282\u4e4b\u524d\uff0c\u5e94\u5148\u5c06\u7b2c121\u8282\u5e94\u7528\u4e8e\u4efb\u4f55\u5b9e\u73b0\u7684\u6536\u76ca\u3002<\/li><li>\u7531\u4e8e\u57281997\u5e745\u67086\u65e5\u4e4b\u540e\u5bf9\u4e3b\u8981\u4f4f\u6240\u7684\u4e1a\u52a1\u6216\u6295\u8d44\u90e8\u5206\u6240\u8981\u6c42\u7684\u6298\u65e7\u6263\u9664\u6240\u4ea7\u751f\u7684\u6536\u76ca\u4e0d\u7b26\u5408\u7b2c121\u8282\u7684\u8c41\u514d\u8d44\u683c\u3002\u4f46\u662f\uff0c\u7b2c1031\u8282\u4ecd\u53ef\u80fd\u9002\u7528\u4e8e\u8fd9\u79cd\u6536\u76ca\u3002<\/li><li>\u5728\u5e94\u7528\u7b2c1031\u8282\u65f6\uff0c\u4efb\u4f55\u73b0\u91d1\u6216\u975eLike-Kind 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