RULES AND REGULATIONS

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 ...
1031 Exchange Related Party Rules and Constructive Ownership
03/14/24
While 1031 exchanges have been in the tax code for over 100 years, there have been slight revisions and additional provisions added ...
FAQs on the Same Taxpayer Requirement in a 1031 Exchange
04/21/23
One of the requirements in a 1031 Exchange is that the “Same Tax Entity”, or “Same Taxpayer”, that holds title to ...