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Navigating Recent Developments in Section 1031 Like|Kind ...


Navigating Recent Developments in Section 1031 Like-Kind ...

Section 1031 can allow real estate investors to defer capital gains taxes on the sale of real property by reinvesting the proceeds into ...

Like-kind exchanges of real estate: Back to basics - The Tax Adviser

Sec. 1031, the current statutory authority relating to like-kind exchanges of property, was initially designed to promote economic growth and ...

Like-kind exchanges - Real estate tax tips | Internal Revenue Service

A transition rule in the new law provides that Section 1031 applies to a qualifying exchange of personal or intangible property if the taxpayer ...

Understanding the 1031 Like-Kind Exchange Rules - Aprio

Internal Revenue Code (IRC) Section 1031, also referred to as the “like-kind” exchange, provides individuals with an exception by allowing them ...

Like-Kind Exchange - National Association of REALTORS®

1031 Like-Kind Exchanges have been a part of real estate for more than one hundred years. A way to trade properties instead of going through the traditional ...

Navigating 2024 With the 1031 Exchange - Equity Advantage

IRC Section 1031 provides an exception and allows you to postpone paying tax on the gain if you reinvest the proceeds in similar property as part of a ...

1031 Exchange: The Basics Rules & Latest Updates

Section 1031 of the United States Internal Revenue Code (IRC) allows real estate investors to sell investment or business property without triggering taxes.

Mary Lou Lamberton on LinkedIn: Navigating Recent Developments ...

Mary Lou Lamberton's Post · Navigating Recent Developments in Section 1031 Like-Kind Exchanges · More Relevant Posts · Understanding 1031 Exchange Transactions: A ...

1031 Exchange Trends and Info for 2024 | IPX1031

Regarding the Tax Code, in 2023 there were no major changes regarding Section 1031. It was another year of educating our congressional representatives regarding ...

Jens Lund on LinkedIn: Navigating Recent Developments in Section ...

Real estate investors, take note! Recent IRS guidance on Section 1031 exchanges offers new opportunities for using exchange proceeds to ...

1031 Exchange – Strategies for Real Estate in 2025

A 1031 exchange is a specific subset of like-kind exchanges that is defined by Section 1031 of the Internal Revenue Code (IRC) – this type ...

Exchanges Under Code Section 1031 - American Bar Association

The Replacement Property and Relinquished Property must be “like kind” which is very broadly interpreted and means that both must be held either for use in a ...

Unlocking the Potential: What You Need to Know About IRC Section ...

The Basics of Like-Kind Exchanges · Navigating Exchanges Under Section 1031 · Risks, Basis, and Reporting Requirements.

Like-kind exchanges of real property - Journal of Accountancy

Sec. 1031 provides for deferral of capital gains on the exchange of property held for productive use in a trade or business, or for investment, ...

How Do I Know If A Property Is “Like-Kind” Under Section 1031? | JTC

Like-kind property is property of the same nature, character or class. Quality or grade does not matter. Most real estate will be like-kind to other real ...

Section 1031 - American Farmland Owner

He reminds investment property owners following Section 1031 to reinvest proceeds from the sale of a currently owned property into a new “like- ...

Like-kind exchanges of real property: New final regs. - The Tax Adviser

Sec. 1031(a)(1) provides that no gain or loss shall be recognized on the exchange of real property held for productive use in a trade or ...

Navigating Tax Opportunities in 1031 Exchanges | Part I

What is a 1031 Exchange? ... Since being codified in 1954, 1031 exchanges have undergone many changes, but the core of how it functions has ...

2020–2021 743 XIV. Potential Changes to I.R.C. § 1031, “Like-Kind ...

§ 1031, “Like-Kind Exchanges”. Introduction. A. Internal Revenue Code Section 1031 of the tax code permits real estate investors to defer recognition of gains, ...

1031 Like-Kind Exchanges Attorney | Holm & O'Hara LLP

As a real estate investor, having a well-planned strategy allows you to free up capital for new investments. Qualifying like-kind exchange rules under ...