1031 exchanges between related parties
In PLR 201408019, the IRS approved a like-kind exchange under Section 1031 involving a safe harbor parking transaction in which the exchange accommodation titleholder (EAT) leased land from a person...
View Article1031 Exchanges – 2013 Tax Recap and a Look ahead at Tax Reform Proposals
2013 Tax Recap and a Look ahead at Tax Reform Proposals Higher Income Tax Rates [for households with income with incomes in excess of (i) $450,000 (for married persons filing jointly); (ii) $225,000...
View Article1031 Exchanges and Net operating Losses
A common dilemma facing CPAs and Company CFOs, particularly during the last recession, is whether to use Section 1031 exchange to defer taxable gains from the sales of used equipment if the Company is...
View ArticleWhy 1031 Exchange?
Why 1031 Exchange? The majority of investors seldom use of one of the most valuable techniques for increasing and preserving their wealth once it is made: The 1031 Exchange. A Section 1031 property...
View Article5 Steps to Maximize your 1031 Like-Kind Exchanges
How can 1031 Exchange Management help your Company achieve its operational goals? In spite of the technical nature of tax deferred exchanges, these transactions can be handled with a minimum of...
View Article1031 Exchange Qualified Intermediary
Qualified Intermediary A Qualified Intermediary (QI) facilitates a tax-deferred exchange. The IRS requires the use of a QI for a Section 1031 Exchange. The purchase and sale contracts are assigned to...
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