RULES AND REGULATIONS
Practical Application of Identification Rules in a 1031 Exchange
08/15/24
The identification phase in a 1031 Exchange is a critical step that needs careful consideration to maximize investment possibilities and guarantee ...
What is the 75% Rule or “Substantially the Same” Rule in a 1031 Exchange?
06/26/24
This article dives into a lesser-known rule involving the acquisition of identified Replacement Property under the Regulations being substantially the ...
1031 Exchanges Involving Foreign Property
05/31/24
Are 1031 Exchanges only available to domestic real property within the United States? Can a United States taxpayer that owns real ...
Recent Private Letter Ruling Allows Minimal Qualified Use Period for Distribution from Trust to TIC Owners and Subsequent Sale
05/22/24
The IRS issued a recent Private Letter Ruling on April 19th, 2024 regarding property held within a Testamentary Trust distributed as ...
Amplify Returns by Utilizing 1031 Exchanges
04/03/24
This article explores the potential for a greater return on investment property owners can reap when utilizing a 1031 Exchange on ...
Reverse and Property Improvement Exchanges Outside the Safe Harbor
03/27/24
The article covers the historical evolution and regulations of Section 1031 of the Tax Code, focusing on Reverse Exchanges and Property ...