Learn the critical rules for 1031 exchanges when swapping farmland, dealing with family members or converting property to ...

Like-kind real estate exchanges, or 1031 exchanges, have been an integral part of real estate investment for many years, dating back to the Revenue Act of 1921. While these rules have evolved over ...

In general, in the case of non-retirement funds, if an individual sells their business or investment property and ultimately gains from this, then they must pay tax on that gain. However, there is an ...

Every time Aly J. Yale publishes a story, you’ll get an alert straight to your inbox! Enter your email By clicking “Sign up”, you agree to receive emails from ...

Many tax professionals misunderstood the rules governing IRC section 1031 tax-deferred exchange transactions between related parties. This is not surprising since the IRS’s intentions had been unclear ...

How savvy investors use 1031s to defer capital gains and build wealth Reviewed by David Kindness A 1031 exchange is a swap of one real estate investment property for another that allows capital gains ...

1031 exchange transactions have surged in the last couple of years. As the tax plan overhaul was negotiated, some investors were concerned that 1031 exchange guidelines would change under the new plan ...

In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax. Forms of boot might ...

In a time of great uncertainty, it is a relief to be sure about one thing: the meaning of “real” — at least as it applies to commercial real estate transactions. What qualifies as real property, ...

A Section 1031 like-kind exchange is an Internal Revenue Code provision that allows a person to not pay tax on a gain when selling real property to reinvest in real property of equal or greater value.

If you are a real estate investor, aspire to be an investor one day or are a licensed agent or broker who works with investors, you should understand how a Section 1031 exchange works. Most investors ...

Q: Marsha, I own a single-family residence that has been a rental for many years. I purchased the house for $100,000, and I think I can sell for about $950,000. I’ve heard about “1031 exchanges” for ...