Data processing: financial – business practice – management – or co – Automated electrical financial or business practice or... – Finance
Reexamination Certificate
2001-05-25
2008-05-27
Patel, Jagdish N (Department: 3693)
Data processing: financial, business practice, management, or co
Automated electrical financial or business practice or...
Finance
C705S035000
Reexamination Certificate
active
07379910
ABSTRACT:
The present invention provides apparatus, systems and methods for transacting and managing like-kind exchanges for a plurality of taxpayers over a global communications network whereby each taxpayer relinquishes for divestment one or more properties in exchange for one or more replacement properties. The present invention further provides an interactive computer system for transacting like-kind exchanges, such that the computer system is programmed to transact an exchange by a taxpayer of at least one property to be relinquished by the taxpayer for at least one like-kind replacement property, said exchange transacted according to a set of tax-deferred treatment rules. The computer system transacts each like-kind exchange such that at least one property to be relinquished is exchanged for at least one like-kind replacement property wherein the exchange is transacted between a taxpayer, at least one relinquishment property receiver, and at least one replacement property provider.
REFERENCES:
patent: 2002/0035533 (2002-03-01), Mache et al.
patent: 2002/0059107 (2002-05-01), Reich et al.
patent: 2002/0143673 (2002-10-01), Hitchings et al.
Morris, et al. ; Deferred exchange regulations issued. (Internal Revenue Service regulations) National Real Estate Investor, v32, n10, p. 32(2) Sep. 1990.
Fellows, et al. “Deferred like-kind exchanges: an analysis of the proposed regulations under section 1031(a)(3)” Tax Executive, 42, n5, 299(10) Sep.-Oct. 1990.
Declaration by Daniel T. Morgan, entitled “Verified Statement (Declaration ) by Daniel T. Morgan in Support of Information Disclosure Statement in U.S. Appl. No. 09/866,544”, pp. 1-7 with Exhibits A-E attached, submitted herewith under MPEP § 724.02 as described in the accompanying Information Disclosure Statementin a sealed container labeled in accordance with MPEP § 724.02.
Abrahm Brent C.
Fisher Todd
Accruit, LLC
Khorsandi Marilyn R.
Khorsandi Patent Law Group, A Law Corporation
Patel Jagdish N
LandOfFree
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