1031 Exchange

1031 Exchange


PDF's OF EXCHANGE TOPICS
 

Thanks to IRC Section 1031, a properly structured 1031 exchange allows an investor to sell a property, to reinvest the proceeds in a new property and to defer all capital gain taxes. IRC Section 1031 (a)(1) states:

"No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment, if such property is exchanged solely for property of like-kind which is to be held either for productive use in a trade or business or for investment."

The free handouts below, courtesy of Asset Preservation, Inc., will help you to better understand 1031 tax deferred exchanges.

  EXCHANGE BASICS

        Sale vs. an Exchange (#1)
        Exchange Basics (#2)
        Five Reasons to Exchange (#3)
        Calculating Capital Gain (#4)
        Intro to Delayed Exchanges (#5)
        1031 Contract Language (#7)
        Exchange Terminology (#8)
        Opening an Exchange with API (#69)
        What is a Qualified Intermediary? (#89)
        Pros and Cons of Selling vs Exchanging (#152)
        What Does Not Qualify? (#102)
 

  EXCHANGE REQUIREMENTS

        Requirements For Full Deferral (#9)
        Exchange Equation (#10)
        Partial Exchanges (#11)
 

  EXCHANGE VARIATIONS

        Simultaneous Exchange - Basics (#12)
        Simultaneous Exchanges-What Not to Do (#13)
        Stages of a Delayed Exchange (#14)
        Identification Rules (#15)
        G 6 Restrictions (#17)
        What Not To Do (#18)
        Multiple Properties (#19)
        Reverse Exchanges (#20)
        Reverse Comparisons (#21)
        Combine Reverse and Delayed Exchange for 360 Days (#126)
        Improvement Exchanges - Build or Improve (#22)
        Improvement Exchanges - Additional Requirements (#23)
        Reverse - Improvement Structure (#25)
        Acquiring Multiple Replacement Properties in an Exchange (#151)
 

  LIKE-KIND PROPERTY ISSUES

        Like-Kind Property (#26)
        How Long to Hold (#27)
        Primary Residence Rules - Section 121 (#28)
        Converting a Rental to a Residence (#29)
        Split Treatment Transactions (#30)
        Property Held for Sale (#31)
        Vacation Home Exchanges - Moore v Comm. (#109)
        Vacation Home Guidance - Rev. Proc. 2008-16 (#112)
        Leasehold Interests (#33)
        Tenant-In-Common Basics (#34)
        Tenant In Common - Rev. Proc. 2002-22 (#35)
        DST Versus TIC Ownership (#120)
        Easements (#36)
        Personal Property Exchanges (#37)
        Oil, Gas, and Mineral Rights (#38)
        Water Rights (#39)
        Farm and Ranch Exchanges 1 of 2 (#40)
        Farm and Ranch Exchanges 2 of 2 (#146)
        Timeshares and REITS (#41)
        Hotel Exchanges (#42)
        Like-Kind-Where Located (#71)
        Oil and Gas Energy Programs (#93)
        1031 Exchanges and Artwork (#155)
        Exchanging into Oil and Gas Interests (#127)
        Timberland and 1031 Exchanges (#131)
        Investors Go Green, Save Green with 1031 Exchanges (#130)
        Wind Energy and 1031 Exchanges (#129)
        Vineyard Exchanges (#156)
        Intent to Hold for Investment Goolsby v Comm. (139)
        Collectible Car Investors (#140)
        Creative Property Exchanges (#144)
        Cell Easements Qualify for 1031 Deferral (#145)
 
 

  TAX LAW UPDATES  

        2002 Primary Residence Update 9030 (#45)
        2003 CA Withholding Law (#46)
        Principal Resi-5 Yr Holding Period (#79)
        Tax Planning Opportunities with Exchanges in 2011 (#147)
        Summer 2007 - PLRs - Disaster Relief (#110)
        CA Qualified Intermediary Law (#119)
        CO Qualied Intermediary Law (#123)
        WA Qualied Intermediary Law (#124)
        VA Qualified Intermediary Law (#141)
 

  ADDITIONAL §1031 EXCHANGE ISSUES

        Seller Financing (#48)
        Partnerships And 1031 Exchanges (#49)
        Closing Costs (#50)
        Refinancing (#51)
        Closing Exchanges (#52)
        Exchange Entities (#53)
        Holding Title to Real Property (#54)
        What Agents Need to Know (#55)
        Related Party - Caution Needed (#56)
        Related Party - Buying From - Rev. Rul. 2002-83 (#57)
        Related Party - Teruya & PLR 2004-40002 (#86)
        Preconstruction Sales (#59)
        Aircraft Exchanges (#60)
        Real Estate vs. Mutual Funds (#61)
        Are Your Stocks Sinking? (#62)
        Security of Funds (#63)
        1031 Tax Filing Requirements (#64)
        Taxing Thoughts (#65)
        Replacement Property Calculation (#66)
        Investment Returns (#67)
        Nevada Qualified Intermediary Rules (#68)
        FIRPTA Withholding Rules (#70)
        Six Strategies for Commissions (#73)
        Identify Within 45 Days(#74)
        New York Cooperatives (#75)
        State Tax Withholding (#76)
        IRA in Real Estate (#77)
        Parking Arrangements - Rev. Proc. 2004-51 (#78)
        Disregarded Entity Issues (#81)
        Converting a Residence to a Rental - R. P. 2005-14 (#84)
        Real Estate Auctions (#88)
        Cost Segregation Studies (#92)
        Deposits in an Exchange (#94)
        Disaster Area Tax Relief (#96)
        Involuntary Conversions (#97)
        Maximize Profits in Real Estate (#98)
        Purchase Contracts (#99)
        Reduced §121 Gain Exclusion Post 1-1-09 (#118)
        Refinancing Relinquished Property Pre-Exchange (#153)
        Development Rights (#113)
        1031 Exchange in a Foreclosure (#122)
        Foreclosures (#114)
        2008 Real Estate Prices (#115)
        Capital Gain Tax Rates (#116)
        Selling Appreciated Property (#104)
        Determine Property Values (#105)
        Return on Equity (#106)
        1031 and Cost Segregation Study (#100)
        1031 Benefits for Financial Advisors (#103)
        What is an UPREIT? (#101)
        LandAmerica 1031 Exchange Services Bankruptcy (#125)
        To Defer or Postpone, That is the Question (#128)
        Estate Taxes in 2010 (#132)
        Relief in QI Bankruptcy-Rev Proc 2010-14 (#134)
        Capital Gain Tax Increases in 2013 (#135)
        Ordinary Income vs. Capital Gain (#133)
        Buying Discounted Property? (#137)
        REO Property from the Lender's Perspective (#138)
        Business and Franchise Owners (#148)
        Constructive Receipt (#149)
        9 Reasons Why Investors Should Buy Property Now (#150)
        Real Estate and Inflation (#157)
        Distressed Property Acquisitions in an Exchange (#159)
        Tax Proposals vs Tax Certainty with 1031 Exchanges (#161)
        Intent to Hold for Investment-Part 2 Reesink v Comm (#162)
        Impact of New 3.8 Percent Medicare Tax on Investors (#163)

 

        

Courtesy of Asset Preservation, Inc. – 1031 Exchange

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