The Qualified Intermediary for your exchange Under Section 1031 of the Internal Revenue Code (IRC), owners of business or investment properties, through the use of a Qualified Intermediary, can sell one property and purchase a similar or "like-kind" property while deferring capital gains. Capital...
THE SECTION 1031 EXCHANGE REQUIREMENTBorden, Bradley T.Brooklyn Journal of Corporate, Financial & Commercial Law
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Even though the tax is deferred and no gain or loss is recognized, the 1031 exchange must be reported onForm 8824, Like-Kind Exchanges.6The form's instructions explain how to report the details of the 1031 exchange. The gain recognized from the boot is reported onForm 8949, Schedule D (...
Since the unrecaptured Section 1250 gains are considered a form ofcapital gains, they can be offset by capital losses. These capital losses must be reported throughForm 8949and Schedule D. The value of a loss may vary depending on whether it is determined to be short-term or long-term in...