In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax. Forms of boot might ...

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If you are a real estate investor, aspire to be an investor one day or are a licensed agent or broker who works with investors, you should understand how a Section 1031 exchange works. Most investors ...

For real estate investors, taxes are an inevitable part of the game. However, a 1031 exchange named after Section 1031 of the IRS tax code can help you defer capital gains taxes under certain ...

Like-kind real estate exchanges, or 1031 exchanges, have been an integral part of real estate investment for many years, dating back to the Revenue Act of 1921. While these rules have evolved over ...

A 1031 exchange can make it possible for your clients to defer taxes on the sale of a property by exchanging it for another like-kind property of equal or greater value. This tactic can help them keep ...

Many farmers are considering selling their land this year due to rapid appreciation in the value or to escape any possible capital gains tax increases. However, many of them also plan on deferring the ...

In a time of great uncertainty, it is a relief to be sure about one thing: the meaning of “real” — at least as it applies to commercial real estate transactions. What qualifies as real property, ...

A 1031 exchange is a transaction sanctioned by the U.S. Internal Revenue Service that allows a seller to “swap” one “like-kind” investment property for another when buying one of equal or greater ...

Investing in real estate with partners in an LLC is a popular way to grow your wealth, but it comes with kinks. When it’s time to sell and some of the partners want to cash out while others want to ...

Q: Marsha, I own a single-family residence that has been a rental for many years. I purchased the house for $100,000, and I think I can sell for about $950,000. I’ve heard about “1031 exchanges” for ...

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