Proposed 1031 Exchange Regulations Defining “Real Property”
Beginning January 1, 2018, the Tax Cuts and Jobs Act (TCJA) amended IRC section 1031 to limit its application to...
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July 7, 2020
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Latest Posts
Extension for Exchanges Impacted by COVID19
Due to the COVID-19 crisis, yesterday the IRS issued a notice granting relief to taxpayers extending a variety of tax-related...
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April 10, 2020
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1031 Exchanges in the World of COVID-19
The Coronavirus has impacted virtually every aspect of the economy and real estate investors have been closely watching the pandemic’s...
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March 24, 2020
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Related Party 1031 Exchanges
The Internal Revenue Service covers the issue of related party exchanges under IRS Section 1031(f). While such exchanges are permitted,...
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February 24, 2020
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Peak 1031 Exchange Leads Best of the Best
With high tax rates and even higher home prices, savvy property owners recognize California as the prime location for 1031...
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December 23, 2019
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Important Tax Deadlines for 1031 Exchange Transactions Initiated during the 4th Quarter of 2019
If the sale of your Relinquished Property closes on or between October 18, 2019 and December 31, 2019, the standard...
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October 19, 2019
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Vesting Issues in a 1031 Exchange
For an exchange to satisfy IRC §1031, the taxpayer that will hold the title to the Replacement Property must be...
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October 4, 2019
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Combining Primary Residence Exclusion with a 1031 Exchange
There are some instances where, for tax purposes, real property can be treated both as property held for investment or...
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June 24, 2019
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The Impact of Year-End Closings on Normal Exchange Periods 2018-2019
If the sale of your Relinquished Property closes on or between October 18, 2018 and December 31, 2018, the standard...
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April 5, 2019
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What Commercial Real Estate Investors Can Expect from Section 199A of the New Tax Code
The IRS finally released its eagerly-awaited updates to Section 199A, and while the latest version of the code faces its...
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February 20, 2019
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