Learn the critical rules for 1031 exchanges when swapping farmland, dealing with family members or converting property to ...

Like-kind real estate exchanges, or 1031 exchanges, have been an integral part of real estate investment for many years, dating back to the Revenue Act of 1921. While these rules have evolved over ...

In general, in the case of non-retirement funds, if an individual sells their business or investment property and ultimately gains from this, then they must pay tax on that gain. However, there is an ...

How savvy investors use 1031s to defer capital gains and build wealth Reviewed by David Kindness A 1031 exchange is a swap of one real estate investment property for another that allows capital gains ...

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 ...

Millions of Americans have much of their net worth invested in real estate. Equity in these properties should grow in value over time, but for many, it's "trapped" because it can't be accessed without ...

Before considering a REIT DST 1031/721 exchange, it’s important to understand the basic components and requirements as well as the primary benefits over standard 1031 exchanges and some potential ...

In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax. Forms of boot might ...

In a time of great uncertainty, it is a relief to be sure about one thing: the meaning of “real” — at least as it applies to commercial real estate transactions. What qualifies as real property, ...

If you are a real estate investor, aspire to be an investor one day or are a licensed agent or broker who works with investors, you should understand how a Section 1031 exchange works. Most investors ...

If you’ve inherited your mom’s 1960s-style house, you might be wondering what to do with it. The most obvious options are moving in, renting or selling it. But another, lesser-known option exists.