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 ...
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? 答:合理应用1031交换,理论上...
If an exchange would be within the provisions of subsection (a), of section 1035(a), of section 1036(a), or of section 1037(a), if it were not for the fact that the property received in exchange consists not only of property permitted by such provisions to be received without the r...
He rules that they have a claim, but "Summary Judgment is denied as to the proof of claim's secured status." No cigar, no money. Again, as Frank R. Alley III did before him, Radcliffe, in July 2006, claimed a conflict of interest and ordered the case transferred from Eugene, Oregon...
Parr, Jason J