Discover the rules for using a 1031 exchange, including timing deadlines, like-kind property requirements, tax deferral, what ...

A 1031 Like-Kind Exchange, named after Section 1031 of the U.S. Internal Revenue Code, is a strategic investment tool that allows real estate investors to defer capital gains tax on the sale of a ...

Robert Stammer, CFA, is the former director of investor engagement at CFA Institute and writes on thought leadership in the investment management industry. Ebony Howard is a certified public ...

Real estate transactions in New Hampshire invariably carry tax consequences. Whether you are a business owner, investor, or ...

The Fiscal Year 2016 Budget proposes a modification of like-kind exchange transactions. As in the Fiscal Year 2015 Budget, the Administration proposes to limit the amount of capital gain deferred ...

RC section 1031 permits the tax-free exchange of like-kind property. If the transferor receives “boot” (such as cash) in addition to the like-kind property, the boot is currently taxable. The ...

The IRS has provided a safe harbor for taxpayers who start a like-kind exchange but fail to complete the exchange because the qualified intermediary (QI) goes bankrupt and defaults on its obligation ...

Joe Biden, the presumptive Democratic candidate for president, today unveiled a 10-year, $775 billion plan to fund universal childcare and in-home elder care that would be paid for by taxing real ...

Question: We have a rental condo in San Jose and are considering a like-kind exchange for a rental property closer to home in Monterey. We would like to get a local “starter” house or condo for our ...