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Commercial Investment Real Estate
Jan/Feb 2003
Thayne Needles |
Review the Fundamentals of Section 1031 Like-Kind Exchanges Taxpayers planning to sell, purchase, or construct real property should review the possibility of conducting an Internal Revenue Code Section 1031 like-kind exchange to defer the incurrence of federal and general state income taxes on the capital gain.   |
National Real Estate Investor
May 1, 2005
Todd R. Pajonas |
Five Misconceptions of 1031 Exchanges The five biggest misconceptions that cause real estate investors to miss out on the advantages and the tax savings afforded by structuring their transactions as an exchange. |
Commercial Investment Real Estate
Mar/Apr 2003
Ronald L. Raitz |
Reverse Exchanges Offer Investors Tax-Saving Benefits In an Internal Revenue Code Section 1031 exchange, when an investor must purchase the replacement property before the relinquished property can be sold, he should consider using a reverse exchange. |
Commercial Investment Real Estate
Mar/Apr 2005
Ronald L. Raitz |
Tax Watch: Disappearing Lease Detour Changes to IRS guidelines may require a new route for 1031 construction exchanges. |
Commercial Investment Real Estate
May/Jun 2012
Marna E. Mignone |
1031 Timing Reverse exchanges can go in either direction. |
Commercial Investment Real Estate
Jul/Aug 2004
Ronald L. Raitz |
Do your properties meet IRS requirements for 1031 transactions? Inexperienced real estate investors may be surprised to learn that not all properties qualify for Internal Revenue Code Section 1031 tax-deferred exchanges. |
Commercial Investment Real Estate
May/Jun 2003
Ronald L. Raitz |
IRS Clarifies Related-Party Rule in 1031 Exchanges Due to the considerable confusion about such exchanges, real estate professionals should welcome this ruling as it helps them better advise clients engaging in these transactions. |
Commercial Investment Real Estate
Jul/Aug 2007
Ricky B. Novak |
Navigating the Maze Commercial real estate developers can use these strategies to benefit from Internal Revenue Code Section 1031 exchanges. |
Commercial Investment Real Estate
Nov/Dec 2003
Ronald L. Raitz |
Leasehold Interests Offer Alternative 1031 Exchange Options While not as common as fee-title transfers of real property, leasehold interest exchanges can be a great benefit to clients when used in the appropriate circumstances and under expert tax guidance. |
National Real Estate Investor
January 1, 2003
Mike Fickes |
1031 Exchanges Do More Than Save Taxes In a 1031 exchange, owners defer the capital gains tax they typically pay in a property sale. This article discusses strategies and pitfalls. |
Commercial Investment Real Estate
Nov/Dec 2005
Stephen A. Wayner |
Contract Exchanges When attempting to navigate the path that leads to successful 1031 exchanges for pre-construction condominium contracts, commercial real estate professionals and investors should seek legal and tax counsel on their transactions. |
Commercial Investment Real Estate
Nov/Dec 2008
Donald J. Valachi |
Exchange Your Strategy Commercial real estate investors should consider alternatives to 1031 transactions. |
Commercial Investment Real Estate
Nov/Dec 2015
O'Donnell & Rubin |
1031 Exchanges Every investor can use this reinvestment tool. |
National Real Estate Investor
November 1, 2005
Beth Mattson-Teig |
Bidding Wars Raise Stakes The burgeoning 1031 exchange market attracts a wide range of investors, from corporations and real estate investment trusts to individuals selling condos or other rental properties. But deferring capital gains taxes can lead to costly mistakes. |
Commercial Investment Real Estate
Jul/Aug 2005
Seymour Taub |
Condemnation Caveats Commercial real estate professionals can benefit greatly from grasping condemnation's tax implication for property owners. Understanding 1033 rules takes the confusion out of involuntary conversions. |
Commercial Investment Real Estate
Nov/Dec 2005
Chuck Wise |
End-Game Strategies Most commercial real estate investors are clear on the benefits of owning income property, but many underestimate the importance of creating an end-game strategy for the timely and favorable disposition of their assets. Here's how commercial real estate professionals can help. |
Commercial Investment Real Estate
May/Jun 2007 |
Tax Issues Resource Guide Tax Watch: Trust-Worthy Tips... Leveraging LIHTCs... Inbound Investments... etc. |
Commercial Investment Real Estate
May/Jun 2015
Mark Lee Levine |
1031 Games Tax-deferred exchanges have different rules for business relatives. |
Commercial Investment Real Estate
Jul/Aug 2003
John Mangham |
Partnerships Can Use These Methods to Protect 1031 Gains Property owners wishing to dispose of appreciated assets often use Internal Revenue Code Section 1031 exchanges to defer capital gains taxes. However, partnerships wishing to execute exchanges face unique challenges, particularly when individuals in the partnership have diverging investment goals or want to cash out. |
Commercial Investment Real Estate
Nov/Dec 2004
Ronald L. Raitz |
Multi-Asset Mastery Commercial real estate professionals who are aware of the ability to include different asset types in exchanges can offer their clients an approach to maximize the tax savings and best accomplish their investment objective. |
U.S. Banker
November 2006
Lee Conrad |
Underused Tool Could Provide Potential Boon to Banks Though like-kind exchanges have been around for years, their use is becoming more popular. Still, experts say, banks should be taking advantage even more, both as a participant and as an intermediary. |
Commercial Investment Real Estate
Mar/Apr 2004
Ronald L. Raitz |
Tax Watch During most real estate sales, prospective buyers offer sellers earnest money as a down payment toward the final transaction. During 1031 exchanges many sellers want to know if they can hold the earnest money. The answer is absolutely. |
Commercial Investment Real Estate
Sep/Oct 2005
Topley & Kinsel |
Oil and Gas Options Fuel 1031 investments with these hot exchange alternatives. Prior to pursuing this option, commercial real estate investors should consult with a professional tax adviser to learn more about this viable replacement property alternative. |
Commercial Investment Real Estate
Sep/Oct 2008
Ronald L. Raitz |
Compound Logic The real estate wealth-building power of 1031 exchanges just makes sense. |
Commercial Investment Real Estate
Nov/Dec 2006
McCready et al. |
A PAT Answer Upon the sale of highly appreciated commercial real estate assets, investors must decide whether to pay the capital gains taxes that are due or use a method to defer the taxes. Private annuity trusts offer one approach to tax deferral. |
Financial Planning
January 1, 2005
Rebecca McReynolds |
TIC-Tac-Toe Tenancy-in-common (TIC) exchanges are a winning strategy to help clients sell highly appreciated real estate without paying tax on the capital gains. |
National Real Estate Investor
August 1, 2007
Rochelle Stone |
1031 Exchange Do's and Don'ts For the first time in memory, millions of investor dollars have been jeopardized because of poor management practices, causing more than a flutter in the financial hearts of hundreds of investors. |
Entrepreneur
October 2005
Joan Szabo |
No Refuge Entrepreneurs should be wary of the new tax shelter- reporting requirements lurking in the American Jobs Creation Act of 2004. |
Financial Planning
October 1, 2010
Jones & Luscombe |
The Tax Forecast Washington watchers share their sense of what's ahead for your client's taxes - and your clients and your own. |
Commercial Investment Real Estate
Sep/Oct 2015 |
Market Trends Property Exchanges Remain Popular... Annual apartment rent growth figures are topping those of the 1999 -- 2000 period... An industrial market upturn is hitting every U.S. region... |
Investment Advisor
June 2006
Seth Pearson |
Soapbox: The Next Investment Scandal? The IRS issued guidelines on 1031 exchanges to tenants-in-common properties (TIC) in 2002. Since then, billions of dollars have poured into investments loaded with promoter fees and compensation that may eventually reach or exceed one-half of an investor's contributions. |
CFO
March 1, 2004
Ronald Fink |
Haven or Hell? The IRS wants to crack down on multinational corporations that transfer U.S. intellectual property to tax havens. |
Real Estate Portfolio
Nov/Dec 2000
Ralph L. BLock |
Change as Motif Change has been a hallmark of the REIT industry during its entire 40-year history. Perhaps less obvious than the industry's explosion in size is the way in which REIT organizations have transformed themselves over the years from passive owners of real estate to dynamic real estate businesses... |
Financial Advisor
October 2004
Gregory Bresiger |
Are Big Tax Savings Really Worth the Risk? IRS cracks down on individuals with questionable shelters. Financial advisors warn that many of these strategies are not worth the risk of audit and possible civil and criminal penalties. |
Real Estate Portfolio
Jul/Aug 2001
Tony M. Edwards |
2001 REIT Tax Regulatory Agenda Each of the four items NAREIT raised with the Internal Revenue Service (IRS) has been included in the official "Business Plan" for 2001... |
Wall Street & Technology
November 27, 2007
Melanie Rodier |
Equity Transactions Boom Across Global Exchanges As the global capital markets undergo a series of major structural changes, the number of equity transactions has exploded globally by an average increase of 44% from 2006 to 2007, according to a new report. |
Real Estate Portfolio
Jan/Feb 2001
Douglas McEachern |
Forward Looking Key Issues for REIT Executives in 2001... |
CFO
Andrew Osterland |
Ready to Pounce? The IRS has taken a predatory stance against tax shelters. But several court decisions have altered the rules of the chase... |
