Tax-free Swaps
Title | Tax-free Swaps PDF eBook |
Author | Bradley T. Borden |
Publisher | |
Pages | 0 |
Release | 2007 |
Genre | Capital gains tax |
ISBN | 9781933255286 |
Publisher Description
Tax-free Exchanges of Real Estate
Title | Tax-free Exchanges of Real Estate PDF eBook |
Author | |
Publisher | |
Pages | 196 |
Release | 1979 |
Genre | Real property and taxation |
ISBN |
Taxation of Exchange (swap) Fund Capital Gains
Title | Taxation of Exchange (swap) Fund Capital Gains PDF eBook |
Author | United States. Congress. House. Committee on Ways and Means |
Publisher | |
Pages | 174 |
Release | 1976 |
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 |
Taxation of exchange (SWAP) fund capital gains
Title | Taxation of exchange (SWAP) fund capital gains PDF eBook |
Author | United States. Congress. House. Committee on Ways and Means |
Publisher | |
Pages | 162 |
Release | 1976 |
Genre | Capital gains tax |
ISBN |
Code Section 1031 Drop-and-Swaps Thirty Years After Bolker
Title | Code Section 1031 Drop-and-Swaps Thirty Years After Bolker PDF eBook |
Author | Bradley T. Borden |
Publisher | |
Pages | 7 |
Release | 2015 |
Genre | |
ISBN |
Thirty years have passed since the Ninth Circuit decided Bolker, granting section 1031 nonrecognition to an exchange of property that the exchanger received from a corporation in a tax-free liquidation. The Bolker opinion establishes that a person can satisfy the section 1031 holding and use requirements, even though the person receives property with the intent to transfer it as part of a section 1031 exchange. Even though little has happened in this area of the last over the last thirty years, property owners and their advisors continue to worry about properly structuring transactions that are similar to the Bolker transaction. This article reviews Bolker and the few rulings and cases that consider similar transactions and the authority that presents other doctrines that could apply to them. It also considers problems that can crop up in these types of transactions and steps that property owners and their advisors can take to avoid those problems. Finally, it anticipates arguments that the IRS and state taxing authorities may make in challenging the tax-free treatment of Bolker-like transactions and considers the viability of such arguments.
Green's 2021 Trader Tax Guide
Title | Green's 2021 Trader Tax Guide PDF eBook |
Author | Robert A. Green |
Publisher | |
Pages | |
Release | 2021-01-15 |
Genre | |
ISBN | 9780991472574 |
Use Green's 2021 Trader Tax Guide to receive every trader tax break you're entitled to on your 2020 tax returns. Our 2021 guide covers the 2017 Tax Cuts and Jobs Act and the 2020 CARES Act's impact on investors, traders, and investment managers. Learn various smart moves to make in 2021. Whether you self-prepare your tax returns or engage a CPA firm, this guide can help you through the process of optimizing your tax savings. Even though it may be too late for some tax breaks on 2020 tax returns, you can still use this guide to execute these tax strategies and elections for tax-year 2021.The 18 chapters cover trader tax status, Section 475 MTM, tax treatment (equities, 1256 contracts, options, ETFs, ETNs, forex, precious metals, cryptocurrencies, etc.), accounting for trading gains and losses, trading business expenses, tips for preparing tax returns, tax planning, entity solutions, retirement plan strategies, IRS and state tax controversy, traders in tax court, proprietary trading, investment management, international tax, Obamacare taxes, short selling, the Tax Cuts and Jobs Act, and the CARES Act.