The article discusses key issues concerning Section 1031 of the Internal Revenue Code, which help farmers defer the payment of capital gains taxes on their property in the U.S. The key stipulations of Section 1031, which aid producers acquire land for conservation easements or for hunting and ...
IRS' 1031 exchanges can help farmers ease tax burden of transferring land. The article discusses key issues concerning Section 1031 of the Internal Revenue Code, which help farmers defer the payment of capital gains taxes on their... Laws,Forrest - 《Southeast Farm Press》 被引量: 0发表: ...
Farm families have started turning to 1031 exchanges to help defer the payment of capital gains taxes on their property. According to Section 1031, a person may defer capital gains taxes when they exchange property held for productive use in a trade or business or for investment purposes for ...
IRS Expands Replacement Property in 1031 Exchanges
The article examines the significance of 1031 exchanges in helping farmers ease tax burden of transferring land offered by the U.S. Internal Revenue Service. Farm families have begun turning to 1031 exchanges to help defer the payment of capital gains taxes on their property. Such exchanges are ...
IRS PROVIDES LIMITED RELIEF FOR SECTION 1031 EXCHANGES THAT FAIL DUE TO DEFAULT BY A QI.The article focuses on the procedure developed by the U.S. Internal Revenue Service (IRS) to address the problem of a failed exchange due to a default by the qualified intermediary (QI) on its ...
IRS Approves More Ways to Use 1031 Exchanges.Reports on the rulings by the U.S. Internal Revenue Service on using 1031 exchanges. INSET: Build to Own.EBSCO_bspWall Street Journal Eastern Edition
IRS Clarifies Related-Party Rule in 1031 Exchanges.IRS Clarifies Related-Party Rule in 1031 Exchanges.Provides information on the provisions of the Section 1031 of the U.S. Revenue Code. Effects of the tax codes in the real estate industry; Restrictions on selling properties; Benefits of involun...
Focuses on the advantages of fractional ownership to complete the Internal Revenue Code Section 1031 tax-deferred exchanges in the U.S. Identification of a replacement property in a short time; Option for the purchase of institutional-grade products at a lesser price; Potential for the investor ...
Focuses on the Internal Revenue Service revenue procedure for Section 1031 exchanges involving property held in tenancy-in-common form in the U.S. Assessment of the co-ownership rights and responsibilities of the property owners; Consideration of the lease structures to common managing members; ...