Taxfree Exchanges Under
Title | Taxfree Exchanges Under PDF eBook |
Author | Howard J. Levine |
Publisher | |
Pages | |
Release | |
Genre | Property tax |
ISBN | 9781617469213 |
"... analyzes the nontaxable exchange provisions of [section] 1031 of the Internal Revenue Code. The portfolio's analysis of [section] 1031 includes a discussion of the types of property that do and do not qualify for nonrecognition treatment; the concepts of "like-kind," "boot" and "exchange" the deferred exchange rules; the rules relating to the allocation of boot; and the determination of the basis and holding period of properties received in such exchanges. The portfolio also discusses the problems involved in sale and leaseback transactions, multi-party exchanges, multi-asset exchanges, and reverse exchanges. "
Taxfree Exchanges Under
Title | Taxfree Exchanges Under PDF eBook |
Author | Williamson P. Donald |
Publisher | |
Pages | |
Release | 1975 |
Genre | Property tax |
ISBN |
Tax-free Exchanges Under [Section] 1031
Title | Tax-free Exchanges Under [Section] 1031 PDF eBook |
Author | Jeremiah M. Long |
Publisher | |
Pages | |
Release | |
Genre | Capital gains tax |
ISBN |
Tax-free Like-kind Exchanges
Title | Tax-free Like-kind Exchanges PDF eBook |
Author | Bradley T. Borden |
Publisher | Civic Research Institute, Inc. |
Pages | 46 |
Release | 2008 |
Genre | Capital gains tax |
ISBN | 1887554637 |
Nontaxable, Like-Kind Exchanges Under Internal Revenue Code
Title | Nontaxable, Like-Kind Exchanges Under Internal Revenue Code PDF eBook |
Author | A. J. Cataldo, II |
Publisher | Booklocker.Com Incorporated |
Pages | 248 |
Release | 2006-04-01 |
Genre | Business & Economics |
ISBN | 9781591139485 |
A continuing education course for Realtors is based on this book. It covers IRC Section 1031, the 45- and 180-day rules, boot, basis calculations, exchange sequance, types of exchanges, related party and mixed use issues, and Revenue Procedure 2005-14.
The Tax-Free Exchange Loophole
Title | The Tax-Free Exchange Loophole PDF eBook |
Author | Jack Cummings |
Publisher | John Wiley & Sons |
Pages | 305 |
Release | 2005-03-18 |
Genre | Business & Economics |
ISBN | 0471724327 |
Discover the Greatest Investment Tool of All Time! The tax breaks and loopholes built into real estate make it one of the most profitable investments in the world. In fact, the real estate tax exchange loophole--known as the 1031 Exchange--is one of the greatest tax loopholes in existence. This loophole allows a real estate investor to sell a property without paying a penny in capital gains tax--as long as the investor reinvests his or her profits into another property. Not only is this a great way to invest without paying taxes, it's also a great way to grow real wealth over time. The rules can be confusing, but tax exchange works for every investor, big or small. This handy guide offers detailed, step-by-step advice on using the 1031 Exchange--and much more: * How the capital gains tax works * Other little-known real estate loopholes * Creative real estate financing techniques * Advanced elements of tax-free exchanges * Terms and concepts you need to know * Eight things that can hold up a closing * Transferring debt to other properties * How zoning laws affect your investments * How tax-free exchanges affect your tax shelter * Where to find potential exchanges * Twelve creative techniques applied to exchanges * Nine booby traps to watch out for in exchanges Don't wait--use the 1031 Exchange to start building your fortune today!
Like-kind Exchanges Under Code Section 1031
Title | Like-kind Exchanges Under Code Section 1031 PDF eBook |
Author | Nancy N. Grekin |
Publisher | CCH Tax Spotlight |
Pages | 0 |
Release | 2013 |
Genre | Business & Economics |
ISBN | 9780808035046 |
Code Section 1031 like-kind exchanges have an essential place in business and investment tax planning. Indeed, there is an entire industry that has grown up to support and consummate such exchanges on the heels of the Starker decision, which validated deferred three-party exchanges. The advent of corporate accommodators, and the adoption of taxpayer-friendly regulations that codified much of the post-Starker practices by tax advisors, have led to a large body of law, rulings and practices. The apparent simplicity of Section 1031 has lulled many advisors into believing that handling exchanges is simple. But the devil is in the details--and the regulations can be understood only if you understand the evolution of the law and the rulings leading to the regulations.