RULES AND REGULATIONS
What is the 75% Rule or “Substantially the Same” Rule in a 1031 Exchange?
06/26/24
This article dives into a lesser-known rule involving the acquisition of identified Replacement Property under the Regulations being substantially the ...
1031 Exchanges Involving Foreign Property
05/31/24
Are 1031 Exchanges only available to domestic real property within the United States? Can a United States taxpayer that owns real ...
Recent Private Letter Ruling Allows Minimal Qualified Use Period for Distribution from Trust to TIC Owners and Subsequent Sale
05/22/24
The IRS issued a recent Private Letter Ruling on April 19th, 2024 regarding property held within a Testamentary Trust distributed as ...
Amplify Returns by Utilizing 1031 Exchanges
04/03/24
This article explores the potential for a greater return on investment property owners can reap when utilizing a 1031 Exchange on ...
Reverse and Property Improvement Exchanges Outside the Safe Harbor
03/27/24
The article covers the historical evolution and regulations of Section 1031 of the Tax Code, focusing on Reverse Exchanges and Property ...
1031 Exchange Related Party Rules and Constructive Ownership
03/14/24
While 1031 exchanges have been in the tax code for over 100 years, there have been slight revisions and additional provisions added ...