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Commercial Investment Real Estate Jul/Aug 2007 Ricky B. Novak	Navigating the Maze Commercial real estate developers can use these strategies to benefit from Internal Revenue Code Section 1031 exchanges.
Commercial Investment Real Estate May/Jun 2003 Ronald L. Raitz	IRS Clarifies Related-Party Rule in 1031 Exchanges Due to the considerable confusion about such exchanges, real estate professionals should welcome this ruling as it helps them better advise clients engaging in these transactions.
Commercial Investment Real Estate Jan/Feb 2003 Thayne Needles	Review the Fundamentals of Section 1031 Like-Kind Exchanges Taxpayers planning to sell, purchase, or construct real property should review the possibility of conducting an Internal Revenue Code Section 1031 like-kind exchange to defer the incurrence of federal and general state income taxes on the capital gain.
National Real Estate Investor May 1, 2005 Todd R. Pajonas	Five Misconceptions of 1031 Exchanges The five biggest misconceptions that cause real estate investors to miss out on the advantages and the tax savings afforded by structuring their transactions as an exchange.
Commercial Investment Real Estate Jul/Aug 2015 Seaton & Fortineaux	1231 Assets To the extent assets sold are considered by the IRS as Section 1231 property -- property used in a trade or business held over one year -- the taxpayer would be eligible for preferential capital gain treatment.
Real Estate Portfolio Nov/Dec 2000 Louis S. Weller	IRS Issues Reverse Exchange Guidance Fundamentally, Revenue Procedure 2000-37 sets up a safe harbor for so-called "parking" transactions. These transactions allow a property owner who wants to utilize Section 1031 to defer gain on a future sale or property to avoid concurrent ownership of both replacement and relinquished properties...
Commercial Investment Real Estate Nov/Dec 2005 Stephen A. Wayner	Contract Exchanges When attempting to navigate the path that leads to successful 1031 exchanges for pre-construction condominium contracts, commercial real estate professionals and investors should seek legal and tax counsel on their transactions.
Commercial Investment Real Estate Mar/Apr 2005 Ronald L. Raitz	Tax Watch: Disappearing Lease Detour Changes to IRS guidelines may require a new route for 1031 construction exchanges.
Commercial Investment Real Estate Nov/Dec 2003 Ronald L. Raitz	Leasehold Interests Offer Alternative 1031 Exchange Options While not as common as fee-title transfers of real property, leasehold interest exchanges can be a great benefit to clients when used in the appropriate circumstances and under expert tax guidance.
Commercial Investment Real Estate Nov/Dec 2004 Ronald L. Raitz	Multi-Asset Mastery Commercial real estate professionals who are aware of the ability to include different asset types in exchanges can offer their clients an approach to maximize the tax savings and best accomplish their investment objective.
National Real Estate Investor November 1, 2005 Beth Mattson-Teig	Bidding Wars Raise Stakes The burgeoning 1031 exchange market attracts a wide range of investors, from corporations and real estate investment trusts to individuals selling condos or other rental properties. But deferring capital gains taxes can lead to costly mistakes.
Commercial Investment Real Estate May/Jun 2013 Becker & Campbell	Medicare Tax Concerns How does this new law affect real estate professionals?
Commercial Investment Real Estate Nov/Dec 2015 Jackson & Drago	Tangible Property Regs Avoid demolishing your depreciable tax basis.
Commercial Investment Real Estate Jul/Aug 2005 Seymour Taub	Condemnation Caveats Commercial real estate professionals can benefit greatly from grasping condemnation's tax implication for property owners. Understanding 1033 rules takes the confusion out of involuntary conversions.
Commercial Investment Real Estate Sep/Oct 2008 Ronald L. Raitz	Compound Logic The real estate wealth-building power of 1031 exchanges just makes sense.
Commercial Investment Real Estate Nov/Dec 2005 Chuck Wise	End-Game Strategies Most commercial real estate investors are clear on the benefits of owning income property, but many underestimate the importance of creating an end-game strategy for the timely and favorable disposition of their assets. Here's how commercial real estate professionals can help.
Commercial Investment Real Estate Mar/Apr 2013 LaGroue & Barnhill	Taxing Changes Learn how new tax laws could affect real estate decisions.
Commercial Investment Real Estate Nov/Dec 2015 O'Donnell & Rubin	1031 Exchanges Every investor can use this reinvestment tool.
Commercial Investment Real Estate Mar/Apr 2003 Ronald L. Raitz	Reverse Exchanges Offer Investors Tax-Saving Benefits In an Internal Revenue Code Section 1031 exchange, when an investor must purchase the replacement property before the relinquished property can be sold, he should consider using a reverse exchange.
National Real Estate Investor January 1, 2003 Mike Fickes	1031 Exchanges Do More Than Save Taxes In a 1031 exchange, owners defer the capital gains tax they typically pay in a property sale. This article discusses strategies and pitfalls.
National Real Estate Investor March 1, 2003 Beth Mattson-Teig	A 1031 Exchange Vehicle for Small Investors Investors have long used 1031 Exchange deals to defer taxes when swapping old properties for new ones in their portfolios. Now, thanks to a 2002 Internal Revenue Service ruling, the pool of commercial properties has expanded greatly for small investors.
Commercial Investment Real Estate May/Jun 2012 Marna E. Mignone	1031 Timing Reverse exchanges can go in either direction.
Commercial Investment Real Estate May/Jun 2007	Tax Issues Resource Guide Tax Watch: Trust-Worthy Tips... Leveraging LIHTCs... Inbound Investments... etc.
Investment Advisor August 2007 Les Witmer	Closing the Gap How the IRS is improving compliance to close the tax gap.
Commercial Investment Real Estate Sep/Oct 2009 Bridgett A. Earnhardt	5 Tax Tips for Developers and Investors In today's economy it is essential for commercial real estate professionals to be aware of tax planning opportunities. The following five tax tips may help real estate owners and developers effectively manage their tax burdens.
Commercial Investment Real Estate Nov/Dec 2008 Donald J. Valachi	Exchange Your Strategy Commercial real estate investors should consider alternatives to 1031 transactions.
Commercial Investment Real Estate May/Jun 2015 Mark Lee Levine	1031 Games Tax-deferred exchanges have different rules for business relatives.
Investment Advisor December 2005 Tere D'Amato	The Tax Advisor: The Fine Print You can defer taxes with a private annuity trust. But do so carefully. Putting the strategy into play can be challenging and carries risks often not fully considered.
Financial Planning November 1, 2007 Julian Block	No Relief How do you advise a client who's selling a house at a loss? Very, very carefully.
Investment Advisor April 2008 Mike Patton	Wedge Issue Done right, cost segregation can yield great tax savings for your property-owning clients.
Investment Advisor August 2007 Susan L. Hirshman	Buyer's Remorse Those contemplating a second home purchase may be many of your financial advisory clients. Is this a smart move for them?
Commercial Investment Real Estate Sep/Oct 2013 Mark Lee Levine	Deduction Denied Good intentions do not replace a qualified appraisal. Recently the U.S. Tax Court determined that a taxpayer and his spouse, after making almost $20 million worth of charitable real estate gifts to qualified charitable recipients, could not take the $18.5 million tax deduction for the gifts.
Commercial Investment Real Estate Sep/Oct 2004 Paul Lindsey	Tax Watch: The Home Advantage This Internal Revenue Code Section 1031 tax-deferred exchange tactic offers new real estate investment opportunities in growing markets.
The Motley Fool February 17, 2006 Roy Lewis	Unforeseen Circumstances: Taxpayers' Friend? Here's how some IRS private letter rulings regarding the home sale tax deduction might help you exclude part of your home-sale gain.
Commercial Investment Real Estate Mar/Apr 2004 Ronald L. Raitz	Tax Watch During most real estate sales, prospective buyers offer sellers earnest money as a down payment toward the final transaction. During 1031 exchanges many sellers want to know if they can hold the earnest money. The answer is absolutely.
Financial Advisor September 2006	Gaining Ground Investors are clamoring for Tenant-in-Common 1031 exchange private placement deals. Part of the demand is being driven by retiring baby boomers unloading headaches associated with investment real estate and seeking to defer capital gains taxes, sponsors say.
The Motley Fool September 21, 2005 Selena Maranjian	Our National Taxpayer Advocate Recommends ... Nina Olson sent a report to Congress with some important observations and suggestions. She also outlined areas of focus for the Office of the Taxpayer Advocate in 2006. Here are some highlights.
Commercial Investment Real Estate Jul/Aug 2006 Richard S. Lehman	What Motivates Inbound Investors? To ensure seamless and efficient international transactions, commercial real estate professionals must understand the factors that motivate international investors to place their money in U.S. properties.
The Motley Fool January 30, 2008 Roy Lewis	Wash Sales and Your IRA Don't fall into a trap with your tax losses. A recent ruling shows that the IRS is paying close attention to wash-sale rules.
Financial Planning January 1, 2005 Rebecca McReynolds	TIC-Tac-Toe Tenancy-in-common (TIC) exchanges are a winning strategy to help clients sell highly appreciated real estate without paying tax on the capital gains.
Entrepreneur May 2007 Carol Tice	You've Got People These IRS offices have staff ready to stand up for you.
The Motley Fool January 11, 2005 Dayana Yochim	Get Trustworthy Tax Help What to do when that 1040 EZ form turns out to be anything but "EZ."
Financial Advisor October 2004 Michael E. Kitces	New IRS Guidance On Car Donations When IRS Publication 4303 is followed correctly, you (or the client you advise) can be confident in your tax deduction---and mistakes will virtually ensure that an IRS audit will be an even more unpleasant experience than it already is.
CFO Andrew Osterland	Ready to Pounce? The IRS has taken a predatory stance against tax shelters. But several court decisions have altered the rules of the chase...
AskMen.com Ross Bonander	New Tax Laws For 2009 Taxpayers should pay special attention to tax-law changes, as they can directly affect how much money is kept out of Uncle Sam's hands.
Financial Advisor September 2004 Dudley, Fast & Wallace	How FLPs Can Survive IRS Scrutiny Properly formed and managed entities with true business purpose will succeed in both the gift and estate tax discount games. Business purpose makes the difference: Taxpayers without it are just rolling the dice.
The Motley Fool June 30, 2006 Roy Lewis	The Cost Basis Crisis The IRS and taxpayers struggle with one of the peskiest aspects of stock sales. Will a change in the rules require your broker to reconstruct your portfolio with respect to cost basis?
The Motley Fool August 30, 2007 Dan Caplinger	No Tax Relief for Housing Woes The IRS adds insult to injury for owners selling homes at a loss.
Commercial Investment Real Estate Jan/Feb 2003 Pollack & Bellotti	Taming Your Taxes Consider market factors to help lower property taxes.
The Motley Fool October 14, 2005 Roy Lewis	Deduction Dangers of Home Mortgages Think you can deduct all the interest from your home mortgage on your taxes? Think again.