Form 8824, Like-Kind Exchanges(and section 1043 conflict-of-interest sales)
Use Parts I, II, and III of Form 8824 to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales. Judicial officers of the Federal Government are the following:
- Chief Justice of the United States.
- Associate Justices of the Supreme Court.
- Judges of the:
- United States courts of appeals,
- United States district courts, including the district courts in Guam, the Northern Mariana Islands, and the Virgin Islands,
- Court of Appeals for the Federal Circuit,
- Court of International Trade,
- Tax Court,
- Court of Federal Claims,
- Court of Appeals for Veterans Claims,
- United States Court of Appeals for the Armed Forces, and
- Any court created by Act of Congress, the judges of which are entitled to hold office during good behavior.
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