1031 EXCHANGE GENERAL
Can a Taxpayer Use Exchange Proceeds to Build on Property Owned by a Related Party?
1031 Exchange Qualified Intermediary
08/19/15
Utilizing a long term ground lease on real estate owned by a party related to the taxpayer can enable a ...
1031 Like-Kind Exchange Fallacies
07/27/15
Despite having been a part of the tax code since 1921, 1031 exchanges continue to be the subject of a number of ...
Fractional Ownership of Real Estate
07/21/15
Fractional ownership structures like DSTs and TICs afford individual investors entry into commercial real estate that would be otherwise unavailable.
Installment Sales and 1031 Like-Kind Exchanges, Part 2
06/11/15
In the previous blog post, I introduced the areas in which 1031 exchanges and installment sales intersect, and we discussed cases ...
Installment Sales and 1031 Like-Kind Exchanges, Part 1
1031 exchange
06/03/15
There are several instances in which 1031 like-kind exchange rules intersect with those for installment sales. For instance, when an installment ...
Pay Now or Pay Later: Like-Kind Exchanges and Depreciation
05/29/15
Section 1031 provides for tax deferral – not evasion or abuse – and the benefit to the taxpayer is one of timing.