On March 10, 2026, the Company, in a transaction structured to comply with the tax-deferral provisions afforded by Section 1031 of the Internal Revenue Code, used a significant portion of the net ...
The chatter on tax reform is getting hotter (we may even get an update from the Big Six this week larger than one page). One of the items being hotly debated is the elimination or curtailment of ...
If you’re a serious real estate investor, you probably know about tax-deferred Section 1031 exchanges, AKA like-kind exchanges. They allow you to swap appreciated real property for other real property ...
What Section 1031 does. Section 1031 lets you defer tax when you swap one investment or business real estate for another, as long as both are real property held for investment or productive use. Since ...
In times of tight margins, every purchase must have a purpose with ROI top of mind. As you optimize your equipment, crop inputs, farmland and business intellect for the year ahead, take the time to ...
Internal Revenue Code Section 1031, a federal statute for deferring capital gains tax, is used in as many as 20% of commercial real estate transactions. Despite this, misunderstandings about this ...
You’ve seen the Section 1031 final regulations promulgated in 2020, and now this panel will cover the implications for deals. How will the definition of “real property” impact taxpayers’ choice of ...
Regarding “New Proposal Takes Aim at Real-Estate Tax Loophole” (U.S. News, April 29): A 1031 like-kind exchange has never been a tax loophole. Like-kind exchanges allow investors to exchange one ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results