OMB control number
Reverse Like-kind Exchanges
OMB 1545-1701 · TREAS/IRS.
OMB 1545-1701
The revenue procedure provides a safe harbor for reverse like-kind exchanges under which a transaction using a "qualified exchange accommodation arrangement" will qualify for non-recognition treatment under Sec. 1031 of the Internal Revenue Code.
The latest form for Reverse Like-kind Exchanges expires 2026-04-30 and can be found here.
Latest Forms, Documents, and Supporting Material
Document Name |
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Supporting Statement A |
2022_SS_1545-1701-MS.docx
Revenue Procedure 2000-37 - Reverse Like-kind Exchanges (as modified by Rev Proc. 2004-51) All Historical Document Collections
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Approved without change |
Extension without change of a currently approved collection | 2022-12-23 | |
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Approved without change |
Extension without change of a currently approved collection | 2019-08-29 | |
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Approved without change |
Extension without change of a currently approved collection | 2016-06-30 | |
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Approved without change |
Extension without change of a currently approved collection | 2013-04-29 | |
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Approved without change |
Extension without change of a currently approved collection | 2010-02-26 | |
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Approved without change |
Extension without change of a currently approved collection | 2006-12-18 | |
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Approved without change |
Extension without change of a currently approved collection | 2003-11-12 | |
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Approved without change |
Extension without change of a currently approved collection | 2000-12-06 | |
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Approved without change |
New collection (Request for a new OMB Control Number) | 2000-09-12 |