Tuesday, June 3, 2014 9AM-12PM - Fed Income Taxation of Real Estate

June 2nd, 2014
Topics include an overview and update on 1031 exchanges and the current trends in exchanging, investing in real estate through self-directed IRAs, tax planning for real estate developers to achieve long-term capital gain, and other tax topics relevan… Read More
Read More

Taking Cash Out before, during and after a Section 1031 Exchange (Part 3 of 4)

April 18th, 2014
So far, we have discussed five of the eight most common methods used to take advantage of the equity in a property sold in a like-kind exchange. Today we look at the next two. Borrowing a larger amount for the purchase of replacement property and rec… Read More
Read More

Taking Cash Out before, during and after a Section 1031 Exchange (Part 2 of 4)

April 16th, 2014
Last week, we discussed the first of eight most common methods used to take advantage of the equity in a property sold in a like-kind exchange. Today we look at the next four. Borrowing from appreciated property and using the funds to acquire new pro… Read More
Read More

1031 exchanges between related parties

April 15th, 2014
In PLR 201408019, the IRS approved a like-kind exchange under Section 1031 involving a safe harbor parking transaction in which the exchange accommodation titleholder (EAT) leased land from a person related to the taxpayer, constructed improvements o… Read More
Read More

Taking Cash Out before, during and after a Section 1031 Exchange (Part 1 of 4)

April 14th, 2014
Property with a large taxable gain may also have significant equity as well. Like cookies in a cookie jar, clients often want to figure out the easiest way to tap into that equity. Of course, easiest does not always mean the least expensive. Today we… Read More
Read More

Is it a Sale-leaseback or Section 1031 Exchange?

March 18th, 2014
In the exchange business we generally discuss with a client whether they want to choose to exchange a property. However there are also occasions where federal tax law will impose Section 1031 exchange treatment on a transaction, typically where the s… Read More
Read More

C Corporations and Section 1031 Exchanges

March 12th, 2014
For those of you who think that C Corporations are a blast from the past, think again. There are a significant number of taxpayers out there, whether by action or inaction, stealth or sloth, that remain C Corporations. The maximum rate of tax that ap… Read More
Read More

New Repair Regulations from IRS

March 11th, 2014
On Friday February 28th, the IRS issued Revenue Procedure 2014-17. This procedure has two important changes which are only available for a limited time: Late Partial Disposition Election—The Partial Disposition Election is part of the Proposed Regu… Read More
Read More

Tax Impact on Distribution of Property Subject to Debt when Forming a Tenancy in Common

March 8th, 2014
As discussed on this blog previously, distributions of partnership assets in liquidation prior to exchanges by partners are commonly called “drop-and-swap” transactions. The partnership can distribute the assets to the partners astenants-in-commo… Read More
Read More

Passive Activity Losses and 1031 Exchanges

March 4th, 2014
Many times, in the context of a client selling property and exchanging into another property, the client may assume that he or she can net their prior passive activity losses against their gain on the sale of their asset and exchange the balance into… Read More
Read More
1 … 10 11 12 Last »