{"id":14918,"date":"2024-02-04T22:06:36","date_gmt":"2024-02-04T22:06:36","guid":{"rendered":"http:\/\/attorneywu.com\/chn\/test\/?page_id=14918"},"modified":"2024-02-05T20:00:00","modified_gmt":"2024-02-05T20:00:00","slug":"%e9%81%97%e4%ba%a7%e5%92%8c%e4%bf%a1%e6%89%98%e8%a7%84%e5%88%92","status":"publish","type":"page","link":"https:\/\/attorneywu.com\/chn\/test\/%e4%b8%9a%e5%8a%a1%e8%8c%83%e5%9b%b4\/%e9%81%97%e4%ba%a7%e5%92%8c%e4%bf%a1%e6%89%98%e8%a7%84%e5%88%92\/","title":{"rendered":"\u9057\u4ea7\u548c\u4fe1\u6258\u89c4\u5212"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14918\" class=\"elementor elementor-14918\">\n\t\t\t\t<div class=\"elementor-element elementor-element-948febd e-con-full e-flex e-con e-parent\" data-id=\"948febd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49d7f2f elementor-widget elementor-widget-text-editor\" data-id=\"49d7f2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><\/p><p><strong><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-14988\" src=\"http:\/\/attorneywu.com\/chn\/test\/wp-content\/uploads\/2024\/02\/Estate-Planning-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/attorneywu.com\/chn\/test\/wp-content\/uploads\/2024\/02\/Estate-Planning-300x200.jpg 300w, https:\/\/attorneywu.com\/chn\/test\/wp-content\/uploads\/2024\/02\/Estate-Planning-768x513.jpg 768w, https:\/\/attorneywu.com\/chn\/test\/wp-content\/uploads\/2024\/02\/Estate-Planning.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/strong><\/p><p><strong>\u9057\u4ea7\u89c4\u5212\u670d\u52a1\uff1a<\/strong><\/p><p>1)\u00a0\u9057\u5631<\/p><p>2)\u00a0\u751f\u524d\u4fe1\u6258<\/p><p>3)\u00a0\u6388\u6743\u4e66<\/p><p>4)\u00a0\u9884\u5148\u533b\u7597\u62a4\u7406\u6307\u793a<\/p><p><strong>\u590d\u6742\u9057\u4ea7\u89c4\u5212\uff1a<\/strong><\/p><p>1) \u5408\u683c\u4e2a\u4eba\u4f4f\u6240\u4fe1\u6258\uff08QPRT\uff09<\/p><p>2) \u8d60\u4e0e\u4eba\u4fdd\u7559\u5e74\u91d1\u4fe1\u6258\uff08GRAT\uff09<\/p><p>3) \u8de8\u4ee3\u4fe1\u6258\uff08GST\uff09<\/p><p>4) \u671d\u4ee3\u4fe1\u6258<\/p><p>5) \u5b59\u8f88\u4fe1\u6258<\/p><p>6) \u5bb6\u5ead\u6709\u9650\u5408\u4f19\u4f01\u4e1a\/\u6709\u9650\u8d23\u4efb\u516c\u53f8<\/p><p>7) \u4e70\u5356\u534f\u8bae<\/p><p>8) \u6148\u5584\u4fe1\u6258<\/p><p>9) \u8d22\u5bcc\u66ff\u4ee3\u4eba\u5bff\u4fdd\u9669\u4fe1\u6258<\/p><p>10) \u914d\u5076\u7ec8\u8eab\u5b58\u53d6\u4fe1\u6258\uff08SLAT\uff09<\/p><p>11) \u4e0d\u53ef\u64a4\u9500\u7684\u4eba\u5bff\u4fdd\u9669\u4fe1\u6258\uff08ILIT\uff09<\/p><p><strong>\u7279\u6b8a\u9700\u6c42\u4fe1\u6258\uff1a<\/strong><\/p><p>1) \u7b2c\u4e00\u65b9\u7279\u6b8a\u9700\u6c42\u4fe1\u6258<\/p><p>2) \u7b2c\u4e09\u65b9\u7279\u6b8a\u9700\u6c42\u4fe1\u6258<\/p><p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-baefa40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"baefa40\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23f7abb\" data-id=\"23f7abb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d96c448 elementor-widget elementor-widget-witr_section_title\" data-id=\"d96c448\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"witr_section_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t<!-- title center -->\n\t\t\t\t\t<div class=\"witr_section_title\">\n\t\t\t\t\t\t<div class=\"witr_section_title_inner text-center\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t<!--<div class=\"witr_title_lines\"><span class=\"witr_line_shaps\"><span class=\"witr_shape_dv\">Divider <i aria-hidden=\"true\" class=\"fas fa-star\"><\/i><\/span><\/span><\/div>-->\n\t\t\t\t\t\t\t<!-- icon position -->\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<!-- end icon position -->\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t<!-- title top -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2>\u535a\u5ba2\u6587\u7ae0<\/h2>\t\t\n\t\t\t\t\t\t\t\n\n\t\t\t\t\t\t\t<!-- icon position -->\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<!-- end icon position -->\n\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<!-- title middle -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3>\u6700\u8fd1\u7684\u6587\u7ae0<\/h3>\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<!-- title bottom -->\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<!-- image -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<!-- icon -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<!-- bar -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<!-- circle bar -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<!-- content -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<!-- inner title -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b1c59e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1c59e9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-dfc38d6\" data-id=\"dfc38d6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a19f899 elementor-widget elementor-widget-witr_blog_section\" data-id=\"a19f899\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"witr_blog_section.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<!-- Blog Section -->\n\t\t\t<div class=\"witr_blog_area12\">\n\t\t\t\t<div class=\"blog_wrap blog12_idblog1\">\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"witr_all_mb_30   col-md-12 col-xs-12 col-sm-12 \" >\n\t\t\t\t\t\t\t<div id=\"post-15444\" class=\"post-15444 post type-post status-publish format-standard hentry category-uncategorized\">\n\t\t\t\t\t\t\t\t<div class=\"busi_singleBlog\">\n\t\t\t\t\t\t\t\t\t<!-- image -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"all_blog_color\">\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"witr_blog_con bs5\">\n\t\t\t\t\t\t\t\t\t\t\t<!--  post meta -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span><i class=\"icofont-tags\"><\/i> <a href=\"https:\/\/attorneywu.com\/chn\/test\/category\/uncategorized\/\" rel=\"category tag\">Uncategorized<\/a><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span><a href=\"#\"><i class=\"icofont-ui-clock\"><\/i><\/a> 16 Mar 2024<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<!-- title -->\n\t\t\t\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/attorneywu.com\/chn\/test\/uncategorized\/%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\/\">\u7a0e\u6536\u6cd5\u5178\uff08Internal Revenue Code\uff09IRC\u7b2c1031\u6761\u6b3e\u623f\u4ea7\u4ea4\u6613\u548c\u4f7f\u7528DST\u8fdb\u884c\u4ea4\u6613<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t<!-- content -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>\u7b2c\u4e00\u90e8\u5206\u00a0\u4f5c\u8005\uff1aCynthia Wu\u00a0\u77e5\u9053\u6211\u662f\u4e00\u540d\u7a0e\u52a1\u5f8b\u5e08\uff0c\u6211\u7684\u4e00\u4f4d\u670b\u53cb\u5199\u4fe1\u5411\u6211\u5bfb\u6c42\u623f\u5730\u4ea7\u4ea4\u6613\u65b9\u9762\u7684\u6307\u5bfc\u3002\u4ee5\u4e0b\u662f\u4ed6\u7684\u6d88\u606f\uff1a\u00a0\"\u4f60\u6709\u4e00\u4e2a\u623f\u5730\u4ea7\u6301\u6709\u6743\uff0c\u60f3\u8981\u5904\u7f6e\u6389\uff0c\u5e76\u4e14\u4f60\u5df2\u7ecf\u83b7\u5f97\u4e86\u6536\u76ca\uff0c\u5982\u679c\u4e0d\u5728\u516d\u4e2a\u6708\u5185\u91cd\u65b0\u6295\u8d44\u5230\u53e6\u4e00\u4e2a\u623f\u5730\u4ea7\u6301\u6709\u6743\u4e2d\uff0c\u8fd9\u4e9b\u6536\u76ca\u5c06\u88ab\u5f81\u7a0e\u3002\u7531\u4e8e\u65f6\u95f4\u9650\u5236\uff0c\u4f60\u51b3\u5b9a\u6295\u8d44\u4e8e\u6301\u6709\u623f\u5730\u4ea7\u7684\u7279\u62c9\u534e\u5dde\u6cd5\u5b9a\u4fe1\u6258\uff08DST\uff09\u3002DSTs\u5c31\u50cf\u73b0\u6210\u7684\u6295\u8d44\u4ea7\u54c1\u4e00\u6837\uff0c\u7b26\u5408\u623f\u5730\u4ea7\u6295\u8d44\u7684\u6761\u4ef6\u3002\u6211\u60f3\u77e5\u9053\u5728\u8fd9\u4e2a\u8fc7\u6e21\u671f\u95f4\u662f\u5426\u9700\u8981\u4e2d\u4ecb\u6216\u6258\u7ba1\uff0c\u9700\u8981\u8fdb\u884c\u54ea\u4e9b\u5b9e\u9645\u7684\u5c3d\u804c\u8c03\u67e5\uff0c\u54ea\u4e9b\u7c7b\u578b\u7684\u8d22\u4ea7\u9002\u5408\u6216\u4e0d\u9002\u5408DST\u6295\u8d44\u3002\u6b64\u5916\uff0c\u6211\u5bf9DSTs\u76ee\u524d\u7684\u6d41\u884c\u7a0b\u5ea6\u548c\u53ef\u884c\u6027\u4e5f\u5f88\u611f\u5174\u8da3\u3002\"\u00a0\u8fd9\u4e2a\u95ee\u9898\u6db5\u76d6\u4e86\u5982\u4f55\u6709\u6548\u5730\u5229\u7528\u7279\u62c9\u534e\u5dde\u6cd5\u5b9a\u4fe1\u6258\uff08DST\uff09\u8fdb\u884c\u7b2c1031\u6761\u6b3e\u7684\u9012\u5ef6\u7a0e\u4ea4\u6613\uff0c\u5305\u62ec\u8fc7\u7a0b\u3001\u5229\u4e0e\u5f0a\u3001\u5fc5\u8981\u7684\u5c3d\u804c\u8c03\u67e5\uff0c\u4ee5\u53ca\u7b26\u5408\u7b2c1031\u6761\u6b3e\u4ea4\u6613\u7684\u8d22\u4ea7\u7c7b\u578b\u3002\u5b83\u8fd8\u5bfb\u6c42\u5728\u8fc7\u6e21\u671f\u95f4\u662f\u5426\u9700\u8981\u4e2d\u4ecb\u6216\u6258\u7ba1\u7684\u660e\u786e\u6027\u3002\u7531\u4e8e\u8fd9\u4e2a\u7b2c1031\u6761\u6b3e\u4ea4\u6613\u975e\u5e38\u590d\u6742\uff0c\u6211\u4eec\u5c06\u5176\u5206\u4e3a\u4e24\u90e8\u5206\uff1a\u7b2c1031\u6761\u6b3e\u4ea4\u6613\u548c\u4f7f\u7528DST\u8fdb\u884c\u4ea4\u6613\u3002\u00a0IRC\u7b2c1001\u6761\u6b3e\u6982\u8ff0\u4e86\u8ba1\u7b97\u51fa\u552e\u6216\u5904\u7f6e\u8d22\u4ea7\u6240\u83b7\u5f97\u7684\u5df2\u5b9e\u73b0\u6536\u76ca\u6216\u635f\u5931\u7684\u65b9\u6cd5\u3002\u4e00\u822c\u60c5\u51b5\u4e0b\uff0c\u4f60\u5fc5\u987b\u627f\u8ba4\u8fd9\u79cd\u6536\u76ca\u6216\u635f\u5931\uff0c\u5982\u7b2c1001(c)\u6240\u8ff0\u3002\u7136\u800c\uff0c\u6709\u4e00\u4e2a\u91cd\u8981\u7684\u4f8b\u5916\uff0c\u5373\u7b2c1031\u6761\u6b3e\uff0c\u5141\u8bb8\u5728\u67d0\u4e9b\u4ea4\u6613\u4e2d\u4e0d\u627f\u8ba4\u6536\u76ca\u30022017\u5e74\u300a\u51cf\u7a0e\u548c\u5c31\u4e1a\u6cd5\u6848\u300b\u5c06\u7b2c1031\u6761\u6b3e\u9650\u5236\u4e3a\u6d89\u53ca\u623f\u5730\u4ea7\u7684\u4ea4\u6613\uff0c\u8fd9\u5df2\u7ecf\u662f\u8fd9\u4e00\u6761\u6b3e\u7684\u4e3b\u8981\u7528\u9014\u3002\u7136\u800c\uff0c\u8fd9\u4e2a\u9650\u5236\u6709\u4e00\u4e2a\u4f8b\u5916\u3002\u00a0\u7406\u89e3\u7b2c1031\u6761\u6b3e\uff1a\u63a8\u8fdf\u5bf9Like-Kind\u4ea4\u6613\u7684\u6536\u76ca\u6216\u635f\u5931\u7684\u786e\u8ba4\u00a0\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u5141\u8bb8\u7eb3\u7a0e\u4eba\u63a8\u8fdf\u5bf9\u4e8e\u7528\u4e8e\u751f\u4ea7\u6027\u8d38\u6613\u3001\u5546\u4e1a\u6216\u6295\u8d44\u7684\u8d22\u4ea7\u8fdb\u884c\u4ea4\u6613\u65f6\u4ea7\u751f\u7684\u6536\u76ca\u6216\u635f\u5931\u7684\u786e\u8ba4\uff0c\u524d\u63d0\u662f\u4ea4\u6362\u7684\u8d22\u4ea7\u662fLike-Kind\uff0c\u5e76\u4e14\u5c06\u7528\u4e8e\u751f\u4ea7\u6027\u8d38\u6613\u3001\u5546\u4e1a\u6216\u6295\u8d44\u3002\u8fd9\u4e00\u6761\u6b3e\u65e8\u5728\u901a\u8fc7\u4e3a\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u63a8\u8fdf\u7f34\u7a0e\u7684\u9009\u62e9\uff0c\u907f\u514d\u7acb\u5373\u9700\u8981\u73b0\u91d1\u652f\u4ed8\u6536\u76ca\u7a0e\u6765\u652f\u6301\u5408\u6cd5\u7684\u4ea4\u6613\u3002\u5b83\u8fd8\u89e3\u51b3\u4e86\u51c6\u786e\u8bc4\u4f30\u6240\u6536\u5230\u8d22\u4ea7\u7684\u7ba1\u7406\u6311\u6218\u3002\u00a0\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u6ca1\u6709\u89c4\u5b9a\u4efb\u4f55\u91d1\u989d\u9650\u5236\uff0c\u4e3a\u4ece\u4e8bLike-Kind\u4ea4\u6613\u7684\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u4e86\u7075\u6d3b\u6027\u3002\u00a0\u5728\u6df7\u5408Like-Kind\u4ea4\u6613\u4e2d\uff0c\u5982\u7a0e\u6536\u6cd5\u5178\u7b2c1031(b)\u6761\u6240\u8ff0\uff0c\u4ec5\u627f\u8ba4\u83b7\u5f97\u7684\u73b0\u91d1\u6216\u975e1031\u8d22\u4ea7\u7684\u6536\u76ca\uff0c\u901a\u5e38\u88ab\u79f0\u4e3a\u201cBoot\u201d\u3002\u7136\u800c\uff0c\u7a0e\u6536\u6cd5\u5178\u7b2c1031(d)\u6761\u89c4\u5b9a\u4e86\u4e00\u79cd\u5206\u914d\u603bBASIS\u7684\u516c\u5f0f\uff0c\u7528\u4e8e1031\u8d22\u4ea7\u548c\u975e1031\u8d22\u4ea7\u4e4b\u95f4\u7684\u5206\u914d\uff0c\u975e1031\u8d22\u4ea7\u7684BASIS\u7b49\u4e8e\u5176\u516c\u5141\u5e02\u573a\u4ef7\u503c\uff08FMV\uff09\u3002\u00a0\u7136\u800c\uff0c\u5728\u7a0e\u6536\u6cd5\u5178\u7b2c1031(a)(2)\u8282\u4e2d\u6709\u4e00\u4e2a\u4f8b\u5916\uff0c\u89c4\u5b9a\u4e3b\u8981\u7528\u4e8e\u51fa\u552e\u7684\u623f\u5730\u4ea7\u4e0d\u7b26\u5408\u975e\u786e\u8ba4\u5f85\u9047\u3002\u8fd9\u4e2a\u4f8b\u5916\u81ea1921\u5e74\u6700\u521d\u7684\u7acb\u6cd5\u4ee5\u6765\u4e00\u76f4\u5b58\u5728\uff0c\u610f\u5473\u7740\u4e3b\u8981\u7528\u4e8e\u51fa\u552e\u7684\u623f\u5730\u4ea7\u4e0d\u4eab\u53d7\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u6240\u63d0\u4f9b\u7684\u63a8\u8fdf\u7f34\u7a0e\u7684\u597d\u5904\u3002\u00a0\u7406\u89e3\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u4e2d\u7684Like-Kind\u4ea4\u6613\uff1a\u8d22\u4ea7\u6027\u8d28\u3001\u8d44\u683c\u548c\u6848\u4f8b\u7814\u7a76\u00a0\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u4e2d\u7684\u201cLike-Kind\u201d\u4e00\u8bcd\u6307\u7684\u662f\u8d22\u4ea7\u7684\u6027\u8d28\u6216\u7279\u5f81\uff0c\u800c\u4e0d\u662f\u5176\u7b49\u7ea7\u6216\u8d28\u91cf\uff08Reg. \u00a71.1031(a)-1(b)\uff09\u3002\u4e0d\u8bba\u662f\u6539\u826f\u7684\u8fd8\u662f\u672a\u6539\u826f\u7684\u623f\u5730\u4ea7\uff0c\u90fd\u7b26\u5408\u7a0e\u6536\u6cd5\u5178\u7b2c1031\u6761\u6b3e\u7684\u4ea4\u6613\u6761\u4ef6\u3002\u4f8b\u5982\uff0c\u5c06\u57ce\u5e02\u623f\u5730\u4ea7\u4ea4\u6362\u4e3a\u7267\u573a\u300130\u5e74\u79df\u8d41\u7684\u623f\u5730\u4ea7\u6216\u6539\u826f\u7684\u623f\u5730\u4ea7\u4ea4\u6362\u4e3a\u672a\u6539\u826f\u7684\u623f\u5730\u4ea7\uff0c\u90fd\u7b26\u5408Like-Kind\u7684\u6807\u51c6\uff08Reg. \u00a71.1031(a)-1(c)\uff09\u3002\u00a0\u4e3e\u4f8b\u6765\u8bf4\uff0cReg. 1.1031(a)-1(c)\u786e\u8ba4\u4e86\u5c06\u57ce\u5e02\u6539\u826f\u623f\u5730\u4ea7\u4ea4\u6362\u4e3a\u7267\u573a\u7b26\u5408Like-Kind\u4ea4\u6613\u7684\u6761\u4ef6\u3002\u6b64\u5916\uff0cRev. 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\u00a0Bogler\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\u00a0Reg. 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\u00a0\u5728Peabody Natural Resources<\/p>\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"learn_more_adn\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"learn_btn adnbtn2\" href=\"https:\/\/attorneywu.com\/chn\/test\/uncategorized\/%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\/\">Read More <\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"witr_all_mb_30   col-md-12 col-xs-12 col-sm-12 \" >\n\t\t\t\t\t\t\t<div id=\"post-14869\" class=\"post-14869 post type-post status-publish format-standard hentry category-law\">\n\t\t\t\t\t\t\t\t<div class=\"busi_singleBlog\">\n\t\t\t\t\t\t\t\t\t<!-- image -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"all_blog_color\">\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"witr_blog_con bs5\">\n\t\t\t\t\t\t\t\t\t\t\t<!--  post meta -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span><i class=\"icofont-tags\"><\/i> <a href=\"https:\/\/attorneywu.com\/chn\/test\/category\/law\/\" rel=\"category tag\">Law<\/a><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span><a href=\"#\"><i class=\"icofont-ui-clock\"><\/i><\/a> 04 Feb 2024<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<!-- title -->\n\t\t\t\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/attorneywu.com\/chn\/test\/law\/tax-implications-of-transferring-real-property\/\">Tax Implications of Transferring Real Property<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t<!-- content -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>\u4f5c\u8005\uff1aCynthia Wu \u548c Sangwan Kim\u5728\u5f53\u4eca\u793e\u4f1a\uff0c\u975e\u5a5a\u540c\u5c45\u73b0\u8c61\u5f88\u666e\u904d\u3002\u8fd9\u7c7b\u4f19\u4f34\u5173\u7cfb\u5e38\u5e38\u6d89\u53ca\u5171\u540c\u8d2d\u4e70\u5982\u623f\u5730\u4ea7\u7b49\u8d35\u91cd\u8d44\u4ea7\u3002\u7136\u800c\uff0c\u5f53\u8fd9\u4e9b\u540c\u5c45\u5173\u7cfb\u7834\u88c2\u65f6\uff0c\u56f4\u7ed5\u8fd9\u4e9b\u8d44\u4ea7\u7684\u4e89\u8bae\u5f88\u5e38\u89c1\uff0c\u6709\u65f6\u4f1a\u5bfc\u81f4\u4e00\u65b9\u4ee5\u8fdc\u4f4e\u4e8e\u5e02\u573a\u516c\u5141\u4ef7\u503c\u7684\u4ef7\u683c\u4e70\u65ad\u53e6\u4e00\u65b9\u7684\u6743\u76ca\u3002\u672c\u6587\u63a2\u8ba8\u4e86\u8f6c\u8ba9\u4e0d\u52a8\u4ea7\u7684\u7a0e\u52a1\u5f71\u54cd\uff0c\u8003\u5bdf\u4e86\u6b64\u7c7b\u4ea4\u6613\u5982\u4f55\u5f71\u54cd\u8f6c\u8ba9\u65b9\u548c\u53d7\u8ba9\u65b9\u7684\u7a0e\u52a1\u4e49\u52a1\u3002\u7406\u89e3\u91cd\u65b0\u8bc4\u4f30\u548c\u4ea7\u6743\u53d8\u66f41.\u5e38\u89c4\u8f6c\u8ba9\u201c\u4ea7\u6743\u53d8\u66f4\u201d\u6307\u7684\u662f\u8f6c\u8ba9\u5bf9\u4e0d\u52a8\u4ea7\u7684\u5f53\u524d\u5229\u76ca\uff0c\u5305\u62ec\u5176\u6709\u76ca\u4f7f\u7528\u6743\uff0c\u5176\u4ef7\u503c\u57fa\u672c\u7b49\u540c\u4e8e\u5b8c\u5168\u4ea7\u6743\u7684\u4ef7\u503c\uff08\u52a0\u5229\u798f\u5c3c\u4e9a\u6cd5\u5178\uff0c\u6536\u5165\u53ca\u7a0e\u6536\u6cd5\u5178 - RTC \u00a7 60\uff09\u30021.\u4e0d\u52a8\u4ea7\u7684\u5f53\u524d\u5229\u76ca2.\u5305\u62ec\u6709\u76ca\u4f7f\u7528\u67433.\u5176\u4ef7\u503c\u57fa\u672c\u7b49\u540c\u4e8e\u5b8c\u5168\u4ea7\u6743\u7684\u4ef7\u503c\u8fd9\u610f\u5473\u7740\uff0c\u8f6c\u8ba9\u4e0d\u52a8\u4ea7\u7684\u5f53\u524d\u5229\u76ca\u6216\u6709\u76ca\u4f7f\u7528\u6743\uff0c\u4e14\u8f6c\u8ba9\u4ef7\u503c\u4e0e\u5b8c\u5168\u4ea7\u6743\u4ef7\u503c\u5927\u4f53\u4e00\u81f4\uff0c\u5373\u6784\u6210\u201c\u4ea7\u6743\u53d8\u66f4\u201d\u3002\u56e0\u6b64\uff0c\u4e00\u6b21\u5178\u578b\u7684\u4e0d\u52a8\u4ea7\u8f6c\u8ba9\u4f1a\u5f15\u53d1\u91cd\u65b0\u8bc4\u4f30\u3002\u4f46\u662f\uff0c\u666e\u901a\u5171\u6709\u6743(tenancy in<\/p>\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"learn_more_adn\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"learn_btn adnbtn2\" href=\"https:\/\/attorneywu.com\/chn\/test\/law\/tax-implications-of-transferring-real-property\/\">Read More <\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<!-- Blog Section -->\t\t\t\t\t\t\t\t\t\t\t\t\n\n\n\t\t<script type='text\/javascript'>\n\t\t\tjQuery(function($){\n\n\t\t\t\t$('.blog12_idblog1').slick({\n\t\t\t\t\tinfinite: true,\n\t\t\t\t\tautoplay: true,\n\t\t\t\t\tautoplaySpeed: 3000,\n\t\t\t\t\tspeed: 1000,\t\t\t\t\t\n\t\t\t\t\tslidesToShow: 3,\n\t\t\t\t\tslidesToScroll: 2,\n\t\t\t\t\tarrows: false,\n\t\t\t\t\tdots: true,\n\t\t\t\t\tresponsive: [\n\t\t\t\t\t\t{\n\t\t\t\t\t\t\tbreakpoint: 1200,\n\t\t\t\t\t\t\tsettings: {\n\t\t\t\t\t\t\t\tslidesToShow: 3,\n\t\t\t\t\t\t\t\tslidesToScroll: 1,\n\t\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\t\t{\n\t\t\t\t\t\t\tbreakpoint: 992,\n\t\t\t\t\t\t\tsettings: {\n\t\t\t\t\t\t\t\tslidesToShow: 2,\n\t\t\t\t\t\t\t\tslidesToScroll: 1,\n\t\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\t\t{\n\t\t\t\t\t\t\tbreakpoint: 767,\n\t\t\t\t\t\t\tsettings: {\n\t\t\t\t\t\t\t\tslidesToShow: 1,\n\t\t\t\t\t\t\t\tslidesToScroll: 1,\n\t\t\t\t\t\t\t}\n\t\t\t\t\t}\n\t\t\t\t\t\/\/ You can unslick at a given breakpoint now by adding:\n\t\t\t\t\t\/\/ settings: \"unslick\"\n\t\t\t\t\t\/\/ instead of a settings object\n\t\t\t\t\t]\n\t\t\t\t});\n\n\t\t\t});\n\t\t<\/script>\n\n\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u9057\u4ea7\u89c4\u5212\u670d\u52a1\uff1a 1)\u00a0\u9057\u5631 2)\u00a0\u751f\u524d\u4fe1\u6258 3)\u00a0\u6388\u6743\u4e66 4)\u00a0\u9884\u5148\u533b\u7597\u62a4\u7406\u6307\u793a \u590d\u6742\u9057\u4ea7\u89c4\u5212\uff1a 1) \u5408\u683c\u4e2a\u4eba\u4f4f\u6240\u4fe1\u6258\uff08QPRT\uff09 2) \u8d60\u4e0e\u4eba\u4fdd\u7559\u5e74\u91d1\u4fe1\u6258\uff08GRAT\uff09 3) \u8de8\u4ee3\u4fe1\u6258\uff08GST\uff09 4) \u671d\u4ee3\u4fe1\u6258 5) \u5b59\u8f88\u4fe1\u6258 6) \u5bb6\u5ead\u6709\u9650\u5408\u4f19\u4f01\u4e1a\/\u6709\u9650\u8d23\u4efb\u516c\u53f8 7) \u4e70\u5356\u534f\u8bae 8) \u6148\u5584\u4fe1\u6258 9) \u8d22\u5bcc\u66ff\u4ee3\u4eba\u5bff\u4fdd\u9669\u4fe1\u6258 10) \u914d\u5076\u7ec8\u8eab\u5b58\u53d6\u4fe1\u6258\uff08SLAT\uff09 11) \u4e0d\u53ef\u64a4\u9500\u7684\u4eba\u5bff\u4fdd\u9669\u4fe1\u6258\uff08ILIT\uff09 \u7279\u6b8a\u9700\u6c42\u4fe1\u6258\uff1a 1) \u7b2c\u4e00\u65b9\u7279\u6b8a\u9700\u6c42\u4fe1\u6258 2) \u7b2c\u4e09\u65b9\u7279\u6b8a\u9700\u6c42\u4fe1\u6258 \u535a\u5ba2\u6587\u7ae0 \u6700\u8fd1\u7684\u6587\u7ae0 Law 04 Feb 2024 Tax Implications of Transferring Real Property \u4f5c\u8005\uff1aCynthia Wu \u548c Sangwan Kim\u5728\u5f53\u4eca\u793e\u4f1a\uff0c\u975e\u5a5a\u540c\u5c45\u73b0\u8c61\u5f88\u666e\u904d\u3002\u8fd9\u7c7b\u4f19\u4f34\u5173\u7cfb\u5e38\u5e38\u6d89\u53ca\u5171\u540c\u8d2d\u4e70\u5982\u623f\u5730\u4ea7\u7b49\u8d35\u91cd\u8d44\u4ea7\u3002\u7136\u800c\uff0c\u5f53\u8fd9\u4e9b\u540c\u5c45\u5173\u7cfb\u7834\u88c2\u65f6\uff0c\u56f4\u7ed5\u8fd9\u4e9b\u8d44\u4ea7\u7684\u4e89\u8bae\u5f88\u5e38\u89c1\uff0c\u6709\u65f6\u4f1a\u5bfc\u81f4\u4e00\u65b9\u4ee5\u8fdc\u4f4e\u4e8e\u5e02\u573a\u516c\u5141\u4ef7\u503c\u7684\u4ef7\u683c\u4e70\u65ad\u53e6\u4e00\u65b9\u7684\u6743\u76ca\u3002\u672c\u6587\u63a2\u8ba8\u4e86\u8f6c\u8ba9\u4e0d\u52a8\u4ea7\u7684\u7a0e\u52a1\u5f71\u54cd\uff0c\u8003\u5bdf\u4e86\u6b64\u7c7b\u4ea4\u6613\u5982\u4f55\u5f71\u54cd\u8f6c\u8ba9\u65b9\u548c\u53d7\u8ba9\u65b9\u7684\u7a0e\u52a1\u4e49\u52a1\u3002\u7406\u89e3\u91cd\u65b0\u8bc4\u4f30\u548c\u4ea7\u6743\u53d8\u66f41.\u5e38\u89c4\u8f6c\u8ba9\u201c\u4ea7\u6743\u53d8\u66f4\u201d\u6307\u7684\u662f\u8f6c\u8ba9\u5bf9\u4e0d\u52a8\u4ea7\u7684\u5f53\u524d\u5229\u76ca\uff0c\u5305\u62ec\u5176\u6709\u76ca\u4f7f\u7528\u6743\uff0c\u5176\u4ef7\u503c\u57fa\u672c\u7b49\u540c\u4e8e\u5b8c\u5168\u4ea7\u6743\u7684\u4ef7\u503c\uff08\u52a0\u5229\u798f\u5c3c\u4e9a\u6cd5\u5178\uff0c\u6536\u5165\u53ca\u7a0e\u6536\u6cd5\u5178 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