Tag: 1031

Combination Exchanges

Sec. 1031 Combination Exchanges

In the past, we’ve touched on the numerous variations of Section 1031 like kind exchange transactions. We’ve discussed the standard, delayed 1031 exchange. We’ve also covered the other, less common variations, such as the improvement exchange and reverse exchange. As it turns out, there is another variation which we have yet to explore. The so-called […]

G(6) Restrictions

G(6) Restrictions & 1031 Exchanges

In essence, a deferred or “delayed” 1031 exchange is simply the insulating of a given taxpayer from receipt of funds. Though a lot of other things may occur, this is the key thing which underlies everything else. This is the essential function of qualified intermediaries and third-party facilitators. Of course, an intermediary may offer counsel or provide […]

Allowable 1031 Exchange Closing Cost

What Is An Allowable 1031 Exchange Closing Cost?

As we’ve seen first-hand, there are many tax issues which come up when contemplating a Section 1031 exchange. In the past, we’ve discussed state taxation vs. federal taxation, leasehold improvement exchanges, reverse exchanges and the identification rules. All of these issues are important and should be studied carefully in order to ensure strict compliance with 1031 guidelines. […]

1031 ID rules

The Sec. 1031 ID Rules 

Section 1031 offers multiple benefits.  It’s not merely a means to allow real estate investors to switch between different properties in a tax-deferred manner.  It can also be used to help investors grow their wealth over the course of time. That’s why a clear understanding of the Sec. 1031 ID rules is so important. An […]

boot in 1031 exchanges

Taxation of Boot in 1031 Exchanges 

In an ideal situation, a Sec. 1031 like kind exchange involves a total of two parties and both parties defer substantial gain. This is an ideal scenario for several reasons.  First, there’s no need to procure the services of a 1031 facilitator or “qualified intermediary”.   No facilitator is required in a two party direct swap […]

Basis Shifting

Improper Basis Shifting in a 1031 Transaction

Contrary to what some people believe, tax avoidance doesn’t normally constitute a crime. Tax fraud is a crime, as is tax evasion. But the avoidance of tax doesn’t necessarily constitute a criminal offense.  That is, provided that the person avoiding tax only takes steps that comply with both the letter and spirit of the law. […]

Partnership Installment Note

The Partnership Installment Note Method 

Given our recent blog post on partnership issues in 1031 exchanges, we want to continue with this same general topic.   Here we’ll discuss a closely closely topic: the partnership installment note method for dealing with unwilling partners. There are a number of  ways to deal with a partner that doesn’t want to participate in a 1031 exchange. […]

Partnership 1031

Partnership 1031 Transaction Issues

In addition to covering both the basics, and different variations, of Section 1031 transactions – such as delayed exchanges, reverse exchanges, improvement exchanges and so forth – it’s also important to discuss at least some of the recurring issues in 1031. Section 1031 exchanges can present a wide range of complex issues. Luckily, there are some issues […]

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