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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.   |
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. |
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
May/Jun 2012
Marna E. Mignone |
1031 Timing Reverse exchanges can go in either direction. |
Commercial Investment Real Estate
Jul/Aug 2004
Ronald L. Raitz |
Do your properties meet IRS requirements for 1031 transactions? Inexperienced real estate investors may be surprised to learn that not all properties qualify for Internal Revenue Code Section 1031 tax-deferred 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 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 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. |
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
May/Jun 2015
Mark Lee Levine |
1031 Games Tax-deferred exchanges have different rules for business relatives. |
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
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. |
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. |
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 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
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. |
Entrepreneur
August 2006
Jennifer Pellet |
Trading Up A Section 1031 exchange allows you to sell a property used for business or investment and reinvest your gains in a second property - also used for business or investment - without paying taxes on your profit. |
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 2007 |
Tax Issues Resource Guide Tax Watch: Trust-Worthy Tips... Leveraging LIHTCs... Inbound Investments... etc. |
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 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. |
Commercial Investment Real Estate
May/Jun 2004
David M. Gorenberg |
Foreign Affairs Amendments to the Foreign Investment in Real Property Tax Act change the tax game for international investors in U.S. real estate. |
Financial Advisor
May 2005
Gail Liberman |
Understanding Real Estate Exchange Deals Here are some guidelines to help financial advisors assess the value of 1031 real estate exchanges. |
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. |
Financial Planning
December 1, 2012
Donald Jay Korn |
Hot Swap: Property Exchanges for Retiring Baby Boomers As boomers retire and relocate, these tax-deferred deals offer a sweet way to offload real estate investments. |
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. |
U.S. Banker
November 2006
Lee Conrad |
Underused Tool Could Provide Potential Boon to Banks Though like-kind exchanges have been around for years, their use is becoming more popular. Still, experts say, banks should be taking advantage even more, both as a participant and as an intermediary. |
Commercial Investment Real Estate
Jul/Aug 2006
Richard S. Lehman |
Inbound Investments U.S. commercial real estate professionals should become familiar with the tax benefits available to inbound international real estate investors. |
National Real Estate Investor
August 1, 2007
Rochelle Stone |
1031 Exchange Do's and Don'ts For the first time in memory, millions of investor dollars have been jeopardized because of poor management practices, causing more than a flutter in the financial hearts of hundreds of investors. |
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
Mar/Apr 2013
LaGroue & Barnhill |
Taxing Changes Learn how new tax laws could affect real estate decisions. |
Commercial Investment Real Estate
May/Jun 2006
Ramey & Hoelschen |
Exchange With Caution Understand the possible 1031 tax repercussions of IRC Section 470, created to address possible abuses of sale-leaseback transactions involving tax-exempt entities, known as sale-in, lease-out, or SILO transactions. |
Entrepreneur
October 2005
Joan Szabo |
No Refuge Entrepreneurs should be wary of the new tax shelter- reporting requirements lurking in the American Jobs Creation Act of 2004. |
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? |
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. |
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. |
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. |
The Motley Fool
July 21, 2006
Roy Lewis |
Tax Your Shorts Before you short a stock, know the tax rules involved. |
Investment Advisor
August 2007
Les Witmer |
Closing the Gap How the IRS is improving compliance to close the tax gap. |
Financial Advisor
June 2005
Timothy Kochis |
Letting Go Helping clients overcome financial and emotional barriers to diversifying concentrated stock positions. |
Financial Planning
July 1, 2005
Ed Slott |
IRS Okays IRA Settlements The agency's new ruling solves one big problem. But the thorny issue of income taxes on attorneys' fees remains. |
The Motley Fool
January 20, 2004
Selena Maranjian |
Alternative Tax Nightmares If even IRS employees can't sufficiently comprehend our tax laws, what hope do we mere taxpayers have? Well, at least we have a Taxpayer Advocate. |
The Motley Fool
January 10, 2011
Selena Maranjian |
What's Wrong With Our Taxes, and How to Fix Them When Taxpayer Advocate Nina Olson speaks, we should listen. |
Commercial Investment Real Estate
Sep/Oct 2015 |
Market Trends Property Exchanges Remain Popular... Annual apartment rent growth figures are topping those of the 1999 -- 2000 period... An industrial market upturn is hitting every U.S. region... |
The Motley Fool
October 29, 2004
Roy Lewis |
How Will the New Jobs Act Affect You? Will portions of the overhaul have an impact on your taxes? |
Commercial Investment Real Estate
May/Jun 2007
Mark Vorkapich |
The Benefits of Cost-Segregation Studies With these ongoing court and IRS changes, commercial property owners clearly can benefit from a properly documented cost-segregation study. |
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. |
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... |
Investment Advisor
April 2008
Mike Patton |
Wedge Issue Done right, cost segregation can yield great tax savings for your property-owning clients. |
