The like-kind property exchange for real estate transactions is still in force, but various changes to the tax code have chewed away at other parts of the definition. In the past, the like-kind property exchange was used for assets that include everything from cars to art tocryptocurrencyhold...
The service stated that where, under state law, water rights are real property rights, the exchange of perpetual water rights for a fee interest in land constitutes a nontaxable exchange of property of like-kind within the meaning of section 1031, provided section 1031's requirements as to ...
Searches related to 1031 exchange:1031 exchange rules 2016, 1031 exchange rules, 1031 exchange examples, 1031 exchange companies, 1031 exchange primary residence, 1031 exchange definition, 1031 reverse exchange, 1031 exchange timeline. Due to the fact that exchanging, a property, represents an IRS-re...
TCJA 包括一项过渡规则,如果在 2017 年 12 月 31 日之前出售了原始财产或收购了替换财产,则允许在 2018 年进行 1031 合格个人财产的交换。 过渡规则是特定于纳税人的,不允许在出售旧财产之前购买新财产的反向 1031 交换。 重要:公司股票或合伙权益的交换从来没有符合条件——现在仍然没有——但作为房地产共同承租...
This order was given in total disregard for the trustee/agents' arrangements to complete an IRS 1031 tax deferred exchange that was in place at the time, with the intent to save the selling trust capital gains taxes and enabling the trust to take advantage of the strong real estate market....
Part III is used to report gains and losses from the sale, exchange, or involuntary conversion of Section 1231 property. Section 1231 property refers to depreciable business property, such as real estate and certain tangible assets. Gains from Section 1231 property are treated as long-term capital...
答案是用1031 Exchange交换价值更大的物业(可以是多个物业的集合),又可以报折旧了。 1031交换过程会将原物业已报折旧传递到新交换到的物业中,所以交换过程通常不产生资本利得税(除非交换到更小的物业)。 又问:报了折旧的房子将来卖的时候还不是要交资本利得税(Capital Gain Tax)吗?
Parr, Jason J