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7/12/2022 8:22:39 PM
https://www.irs.gov/publications/p544 < - - - 참조해보시고,
관련 전문인과 담당 세무/회계사와 상담하시는 것이 최상이겠죠.
"If, before you receive the replacement property,
you actually or constructively receive money . . .
the transaction will be treated as a sale rather than a deferred exchange.
In that case, you must recognize gain or loss on the transaction,
even if you later receive the replacement property.
It would be treated as if you bought the replacement property."
‘1031 교환’ 에 요구되는 해당 투자용 땅을 매각한 후 그 매각대금을
“제삼자의 손”에 맡겨 두는 방법과 요건등에 관하여
Safe Harbors Against Actual and Constructive Receipt in Deferred Exchanges
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