Learn the critical rules for 1031 exchanges when swapping farmland, dealing with family members or converting property to ...

A Section 1031 like-kind exchange is an Internal Revenue Code provision that allows a person to not pay tax on a gain when selling real property to reinvest in real property of equal or greater value.

Investing in real estate can assist you in diversifying your investment portfolio by adding physical assets and providing you with a hedge against inflation. If you are a real estate investor, or if ...

RC section 1031 permits the tax-free exchange of like-kind property. If the transferor receives “boot” (such as cash) in addition to the like-kind property, the boot is currently taxable. The ...

Section 1031 provides an exception to the general rule requiring current recognition of gain or loss upon the sale or exchange of property. It provides, in part: No gain or loss shall be recognized on ...

It is a basic principle of the income tax that the gain or loss realized by a taxpayer from the conversion of property into cash, or from the exchange of property for other property that differs ...

Millions of Americans have much of their net worth invested in real estate. Equity in these properties should grow in value over time, but for many, it's "trapped" because it can't be accessed without ...

Rental property ownership has its benefits, but selling can create a big tax hit. Thankfully, there are a few strategies you ...

Kelly Alton, NES Financial Corp., San Jose, Calif. The capital-intensive nature of companies engaged in oil and gas operations and the liberal rules that determine the like-kind nature of oil and gas ...