Document Management

Extensive information on like-kind exchanges has been added to Checkpoint Catalyst. New material on the Thomson Reuters research platform is available in Checkpoint Catalyst Topic 505 Like-Kind Exchanges, provides guidance on how to defer taxable gain by exchanging property held for productive use in a trade or business or for investment, for like-kind property.

The content covers IRC §1031. New material includes detailed information on when a Section 1031 exchange can be used, complying with complex rules, samples of drafting language, illustrations to guide users through scenarios, and attachments required to be made tax returns.

The Catalyst library includes Financially Troubled Businesses (Checkpoint Catalyst Topic 137), Sales and Exchanges: Basic Principles (Checkpoint Catalyst Topic 501), Sales & Use Tax: Utilities Services (Checkpoint Catalyst Topic 1057).Sales & Use Tax: E-Commerce (Checkpoint Catalyst Topic 1051).

Thomson Reuters: (800) 431-9025, www.thomsonreuters.com

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