Since the 1950s the tax-deferred exchanges have been used to structure creative real estate transactions. The nontaxable exchange of real estate, sanctioned by Section 1031 of the Internal Revenue ...

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 ...

For the unfamiliar, a 1031 Tax Deferred Exchange is a key mechanism for taxpayers to maximize the sale of business and investment properties. For any current or aspiring real estate investor, this ...

Many tax professionals misunderstood the rules governing IRC section 1031 tax-deferred exchange transactions between related parties. This is not surprising since the IRS’s intentions had been unclear ...

Over the last couple of years, several of my friends have become citizens of the country from which their parents emigrated to the U.S.[i] Also during that period, some acquaintances took advantage of ...

Real estate investors seeking to minimize capital gains tax exposure while simplifying their investment strategy now have access to a streamlined alternative to traditional 1031 exchanges. This ...

Three people in an office standing above a large desk looking down at something on the computer of a fourth person sitting at the desk. A 1031 exchange allows real estate investors to defer capital ...

For real estate investors, taxes are an inevitable part of the game. However, a 1031 exchange named after Section 1031 of the IRS tax code can help you defer capital gains taxes under certain ...

With Hawaiʻi’s real estate market remaining competitive and inventory limited, more buyers are turning to a strategy known as the reverse 1031 tax-deferred exchange. Unlike the traditional 1031 ...

Your clients might own a getaway home in the country, a cozy cottage on a lakeshore, a condo on the oceanfront or a rustic cabin in the mountains. When they sell it, they may recognize gain without ...

Six years after Congress added the so-called Starker delayed tax-deferred exchange law to Internal Revenue Code 1031(a)(3) in 1984 the IRS finally issued its interpretations of this tax law. These ...

With 2012 upon us and property values beginning to stabilize, investors in real estate should review and explore the benefits of the 1031 Tax Deferred Exchange. I have always been an advocate of this ...